Revenue Precedent

The content shown on this page describes precedents set by Revenue judgements. To view the section of legislation to which the precedents apply, click the link below:

Revenue Precedents

Whether property for which rent paid must be situated in the State; whether land lord must be resident in the State? No requirement that property must be in the State or that landlord must be resident in the State. IT902028

A housing authority for the purposes of the Housing act, 1966? A county council, A county borough corporation, A borough corporation, An urban district council or Town commissioners. IT 95 1622