Irish Tax Reports 2014/15

Irish Tax Reports is the only comprehensive set of reports of Irish tax cases ever published. This unique set brings together all tax cases in Ireland since the foundation of the state. Many previously unreported judgments are included, as are many of the cases stated. Each spring, all new cases from the previous year are published in a bound paperback volume along with new Cumulative Tables and an index. These annual volumes are merged and republished in hardback form, every four to five years, allowing users to maintain and expand their hardback sets. Volumes may also be purchased separately. CONTENTS 1. Contents 2014: This outlines cases and determinations contained in the 2014 volume. 2. Contents 1922-2014: This is a chronological list of all the cases reported, which also shows key words relating to each case and references indicating where the case was previously reported. 3. Cases 2014: These are all the relevant cases since the 2013 publication. 4. Cases reported: This is an alphabetical list of the cases reported. 5. Cases considered: This is an alphabetical list of the cases referred to in judgments or cases cited in the cases reported in full. 6. Statutes considered: This table lists, in alphabetical and numerical sequence, the statutory provisions considered by the courts. 7. Destination table (Taxes Consolidation Act 1997): This table enables the reader to trace the present location of legislation between 1967 and 1997. 8. Index: This is an alphabetical subject index which sets out the subject matter of each case in the six volumes.

Nicola Carroll is a practising barrister