Case Law

Goodwill is situate where the business is situate. IRC v Muller & Co’s Margarine Ltd 1901 AC 217

If the share certificates and one of the duplicate or multiple registers are in Ireland and the transfer can be done in Ireland, then the shares will be regarded as Irish situs assets. Re Clark, McKechnie v Clark 1904 Ch 294

A credit balance at a bank is situate where the account is held. R v Lovitt 1912 AC 212

Appeal against CAT liability raised following submission of Form CA4 requesting a letter of clearance (Form IT8) in respect of the jointly held bank account 50TACD2023