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

The meaning of “conditional” was considered in Lyon v Pettigrew 1985 STC 369

In O'Connor v Coady 2004 IESC 54 the condition providing that the sale was subject to obtaining planning permission was a condition subsequent and not a condition precedent.

This appeal considers the rate of CGT to apply where the rate increased from 20% to 33%. 67TACD2021

Offset against a gain relating to disposal of shares and a premises 22TACD2023