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Arlum Ltd v Revenue Commissioners (Approved)   flag 

[2024] IEHC 402
High Court of Ireland
Republic of Ireland
3rd July, 2024

Legislation Cited

Legislation Name Provision
Finance Act, 1960 s36
Taxes Consolidation Act, 1997 s76, s87, s949

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Perrigo Pharma International DAC v McNamara [2020] IEHC 552 High Court of Ireland Republic of Ireland 4 Nov 2020 BAILII flag 14
Menolly Homes Ltd v The Appeal Commissioners [2010] IEHC 49 High Court of Ireland Republic of Ireland 26 Feb 2010 BAILII flag 19
Nangles Nurseries v Commissioner of Valuation [2008] IEHC 73 High Court of Ireland Republic of Ireland 14 Mar 2008 BAILII flag 12
Premier Periclase Ltd v Commissioner of Valuation [1999] IEHC 8 High Court of Ireland Republic of Ireland 24 Jun 1999 BAILII flag 11
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 31
Hanrahan v The Revenue Commissioners [2024] IECA 113 Irish Competition Authority Republic of Ireland 15 May 2024 BAILII flag 1
Stanberry Investments Ltd v Commissioner of Valuation [2020] IECA 33 Irish Competition Authority Republic of Ireland 26 Feb 2020 BAILII flag 13
Millar v Financial Services Ombudsman [2015] IECA 126; [2015] 2 IR 156 Irish Competition Authority Republic of Ireland 24 Jun 2015 BAILII flag 20
Heather Hill Management Co CLG v An Bord Plean la [2022] IESC 43; [2022] 2 ILRM 313 Supreme Court of Ireland Republic of Ireland 10 Nov 2022 BAILII flag 54
Bookfinders Ltd v Revenue Commissioners [2020] IESC 60 Supreme Court of Ireland Republic of Ireland 29 Sep 2020 BAILII flag 29
Dunnes Stores v The Revenue Commissioners [2019] IESC 50; [2020] 3 IR 480 Supreme Court of Ireland Republic of Ireland 5 Jul 2019 BAILII flag 37
Westlink Toll Bridge Ltd v Commissioner of Valuation and Fingal County Council [2013] IESC 42 Supreme Court of Ireland Republic of Ireland 23 Oct 2013 BAILII flag 9
Crilly v Farrington [2001] IESC 60; [2001] 3 IR 251; [2002] 1 ILRM 161 Supreme Court of Ireland Republic of Ireland 11 Jul 2001 BAILII flag 63
Mara v Hummingbird [1982] ILRM 421 Republic of Ireland circa 1982 flag 70
British Mexican Petroleum Co Ltd v IRC (1932) 16 Tax Cas 570 United Kingdom circa 1932 flag 12
DPP v Flanagan [1979] IR 265 circa 1979 19
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
McGrath v McDermott [1988] IR 258 circa 1988 59
Cronin (Inspector of Taxes) v Cork and County Property Co Ltd [1986] IR 559 circa 1986 16
Minister of National Revenue v Anaconda American Brass Ltd [1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84 United Kingdom circa 1956 LexisNexis / Westlaw flag 14

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