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 passing of a deceased person’s partnership shares to his/her successor does not make the successor a partner. IRC v Lebus’ Executors 1946 27 TC 136

The commencement of a partnership cannot be backdated prior to the date it actually took legal effect. Macken v Revenue Commissioners 1962 IR 302

The taxpayer was treated internally as a partner but was in reality an employee of the partnership. Horner v Hasted 1995 STC 766

Francis Griffin v Minister for Social, Community and Family Affairs 2001 VI ITR 371 considered whether capital investment was essential for a partnership.