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Irish Tax Reports 2012

Edited by:
Kelley Smith
Bloomsbury Professional
L Land dealing in and developing O’Connlain (Inspector of Taxes) v Belvedere Estates Ltd Vol III p 271 whether the surplus from the sale of property was profit of a trade of dealing in or developing land, or the profit of a business which was deemed by F(MP)A 1968 s 17, to be such a trade Mara (Inspector of Taxes) v GG (Hummingbird) Ltd Vol II p 667 Land Purchase Acts arrears of jointure tax paid under Schedule A, whether further balance due Estate Of Teresa Downing (Owner) Vol I p 487 Lease created in contravention of mortgage deed, whether valid Cussens v Brosnan (Inspector of Taxes) 2008 p 129 lump sum paid on execution of lease, whether capital payment or rent paid in advance W Flynn (Inspector of Taxes) v John Noone Ltd, and W Flynn (Inspector of Taxes) v Blackwood & Co (Sligo) Ltd Vol II p 222 payment in advance on the signing of ...

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