Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

If the taxpayer’s wife is not resident in Ireland the taxpayer is not entitled to claim the married allowance. Fennessy (Inspector of Taxes) v John McConellogue 1995 V ITR 129

D Ua Clothasaignh (Inspector of Taxes) v Patrick McCann 1947 II ITR 75 referred to the phrase “living with her husband”.

In Donovan (Inspector of Taxes) v CG Crofts 1926 I ITR 115 the taxpayer was not taxed on his wife’s earnings where they were not deemed to be living as man and wife.

The difference in treatment of different categories of person was not in itself unconstitutional. Mac Mathuna v Ireland and the Attorney General 1994 SC

The Tax Appeals Commissioner determined that the taxpayer ceased to be entitled to the joint basis of assessment and the higher basic personal tax credit as the taxpayer and their spouse could not be treated as living together. 05TACD2017