Case Law

When the Collector General is dealing with an application for tax clearance they cannot take account of a liquidated company with tax arrears, a common director, and a similar business. Melbarien Enterprises v Revenue Commissioners 1985 III ITR 290

If a new managing director is appointed to a company and an arrangement for payment to the Collector General is already in place, it still stands. Metal products Ltd (in receivership) v Hearn 1988 High Court