Mara (Inspector of Taxes) v Hummingbird Ltd
| Jurisdiction | England & Wales |
| Year | 1982 |
| Court | Crown Court |
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7 cases
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Ryanair DAC v Aidan Reddy (in His Capacity as Appeals Officer), The Chief Appeals Officer and The Minister for Social Protection
... ... January 2015 A Social Welfare inspector wrote to Ryanair notifying it of an intention to visit Ryanair's Corporate ... in Mara (Inspector of Taxes) v Hummingbird Ltd [1982] I.L.R.M. 421 (which ... ...
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O'Dwyer v The Revenue Commissioners
...could not have arrived at them or they are based on a mistaken view of the law. 17 . In Mara (Inspector of Taxes) v Hummingbird Limited [1982] ILRM 421 Kenny J set out how a judge should approach a Case Stated as follows: “A Case Stated consists in part of findings on questions of primary f......
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Flaherty v The Revenue Commissioners
...was no evidence at all to support them, as illustrated by the authorities including Mara (Inspector of Taxes) v. Hummingbird Limited [1982] ILRM 421, Mitchelstown Co-Op Society v. Commissioner for Valuation [1989] IR 210 and ( McGinley v. Deciding Officer Criminal Assets Bureau Unreported, ......
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Falkenthal v Revenue Commissioners
...proper approach for a court to take in considering a case stated is that set out by Kenny J in Mara (Inspector of Taxes) v Hummingbird [1982] ILRM 421 as approved by the Supreme Court in O'Culachain v McMullan Brothers Ltd [1995] 2 IR 217 (at pp. 222–223): “(1) Findings of primary fact by t......
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