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Bouch v Sproule     35

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Blyth's Trustees v Milne	[1905] ScotLR 42_676		United Kingdom - Scotland	23 Jun 1905	BAILII
Commissioner of Income-Tax, Bihar v Dalmia Investment Co Ltd	[1964] INSC 74; (1964) 7 SCR 210; AIR 1964 SC 1464	Supreme Court of India	India	13 Mar 1964	LIIofIndia
Commissioner of Income Tax v Macan Markar - NLR - 73 of 41	[1939] LKCA 46; (1939) 41 NLR 73	Sri Lankan Court of Appeal	Sri Lanka	20 Nov 1939	AsianLII
Commissioner of Taxation (NSW) v Stevenson	[1937] HCA 72; (1937) 59 CLR 80; [1938] ALR 290; 4 ATD 415	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII		37
Cunliff's Trustees v Cunliff	[1900] ScotLR 38_134		United Kingdom - Scotland	30 Nov 1900	BAILII
Driffield Gas Light Co, Inre	[1898] UKLawRpCh 34; [1898] 1 Ch 451	Court of Chancery	United Kingdom	2 Mar 1898	CommonLII		11
Executor Trustee & Agency Co of South Australia Ltd (As Administrator of the Estate of James Henry Gibbon Deceased) v Deputy FCT (SA)	[1928] HCA 32	High Court of Australia	Australia - Commonwealth	18 Oct 1928	AustLII
FCT v Hyland	[1926] HCA 55	High Court of Australia	Australia - Commonwealth	16 Jun 1926	AustLII		1
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
George Richard Nicholas v The Commissioner of Taxes of Victoria (Australia)	[1940] UKPC 19	Privy Council	United Kingdom	25 Apr 1940	BAILII		2
Gunnis's Trustees v Gunnis	[1903] ScotLR 41_69		United Kingdom - Scotland	17 Nov 1903	BAILII
Hassell, Deceased Ballarat Trustees, Executors and Agency Co Ltd v Haslem , In re	[1915] VicLawRp 99; [1916] VLR 29		Australia - Victoria	1 Dec 1915	AustLII
Holden v Holden	[2023] EWHC 3292 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Dec 2023	BAILII		2
Hooper & Harrison Ltd (in Liq) v FCT	[1923] HCA 56	High Court of Australia	Australia - Commonwealth	29 Nov 1923	AustLII
Hopper v Hopper	[2008] EWCA Civ 1417	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Dec 2008	BAILII		5
Howard's Trustees v Howard	[1907] ScotLR 952		United Kingdom - Scotland	18 Jul 1907	BAILII
In re Keating Estate	[1934] SCR 698	Supreme Court of Canada	Canada	15 Jun 1934	Supreme Court of Canada
Lloyd (decd), Re; Equity Trustes Executors & Agency Co Ltd v Lloyd	[1960] VicRp 9; [1960] VR 63		Australia - Victoria	21 May 1959	AustLII		2
M'Leod's Trustees v M'Lbod	[1916] ScotLR 422		United Kingdom - Scotland	7 Mar 1916	BAILII
Next Brand Ltd v Revenue & Customs	[2015] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2015	BAILII
Nicholas v Commissioner of Taxes (Vic)	[1940] UKPCHCA 2; (1940) 63 CLR 191	Privy Council	Australia - Commonwealth	25 Apr 1940	AustLII		7
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
Parker (decd), In re; Bagot's Executors & Trustee Co Ltd v King	[1948] SAStRp 1; [1948] SASR 141	Supreme Court of South Australia	Australia - South Australia	4 Jan 1948	AustLII		5
Piercy, In re; Whitwham v Piercy	[1906] UKLawRpCh 159; (1907) 1 Ch 289	Court of Chancery	United Kingdom	6 Dec 1906	CommonLII		3
Red Discretionary Trustees v HM Inspector of Taxes	[2003] UKSC SPC00397	United Kingdom Supreme Court	United Kingdom	29 Dec 2003	BAILII
Redbank Meatworks Pty Ltd v Commissioner of Taxes (Q)	[1944] HCA 19; (1944) 69 CLR 315; 7 ATD 389	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII		5
Rowan v Reilly	[1974] WASC 87	Supreme Court of Western Australia	Australia - Western Australia	25 Jun 1974	AustLII
Swan Brewery Co Ltd v R	[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211		United Kingdom	16 Dec 1913	CommonLII		24
Taylor's Trusts, In re; Matheson v Taylor	[1905] UKLawRpCh 50; [1905] 1 Ch 734	Court of Chancery	United Kingdom	7 Apr 1905	CommonLII		2
Webb v FCT	[1922] HCA 27	High Court of Australia	Australia - Commonwealth	19 Jun 1922	AustLII		3
Wendt v Orr	[2004] WASC 28	Supreme Court of Western Australia	Australia - Western Australia	4 Mar 2004	AustLII		11
Wilkinson, Deceased; Elder's Trustee and Executor Co Ltd v Henty, In re	[1953] VicLawRp 92; [1954] VLR 486		Australia - Victoria	15 Dec 1953	AustLII		1

Law Reform Reports Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
- Apportionment of Trust Receipts and Outgoings	[2003] SLC 124	Scottish Law Commission	United Kingdom - Scotland	circa 2003	BAILII
- Capital and Income in Trusts: Classification and Apportionment (Report)[2009] EWLC 315 (15 May 2009)	[2009] EWLC 315	Law Commission	United Kingdom	15 May 2009	BAILII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Income Tax Assessment Act, Section 102(1)(B): Trusts for Unmarried Infant Children, The"	(1971-1974) 4 University of Tasmania Law Review 137	Austin, R P	Australia - Tasmania	circa 1974	AustLII
"A Judicial Perspective on Tax Reform"	(2011) 35 Melbourne University Law Review 236	Edmonds, Richard	Australia	circa 2011	AustLII
"Income Taxation - An Institution in Decay"	(1986) 12 Monash University Law Review 77	Parsons, Ross	Australia	circa 1986	AustLII		8

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barcluy v Wuinawriyht	14 Ves 66		United Kingdom				8
Bates v Mackinley	[1862] EngR 311; 31 Beav 280; 54 ER 1146	Rolls Court	United Kingdom	circa 1862	CommonLII		7
Bouch, In re; Sproule v Bouch	[1885] UKLawRpCh 97; 29 Ch D 635	Court of Chancery	United Kingdom	18 Mar 1885	CommonLII		9
Brander v Brander	4 Ves 800		United Kingdom				10
Clayton v Graham	10 Ves 288		United Kingdom				5
Griffith, In re; Carr v Griffith	[1879] UKLawRpCh 253; 12 Ch D 655	Court of Chancery	United Kingdom	17 Jul 1879	CommonLII		9
Hollis v Allan	(1866) 14 WR 980		United Kingdom	circa 1866			2
In Re Ezekiel Barton's Trust	[1868] UKLawRpEq 11; 5 Eq 238; 244 Kay 600		United Kingdom	20 Jan 1868	CommonLII		10
In Re Hopkins' Trusts	[1874] UKLawRpEq 95; LR 18 Eq 696		United Kingdom	23 May 1874	CommonLII		4
Pani v Paris	10 Ves 185		United Kingdom				10
Price v Anderson	[1847] EngR 125; 15 Sim 473; 60 ER 703		United Kingdom	circa 1847	CommonLII		6
Ward v Combe	[1836] EngR 388; 7 Sim 634; 58 ER 981		United Kingdom	circa 1836	CommonLII		4
WGts v S`teere	13 Ves 363		United Kingdom				6
Wright v Tuckett	[1860] EngR 1181; 70 ER 747; (1860) 1 John & H 266	Court of Chancery	United Kingdom	circa 1860	CommonLII		2
5 Eq 244	LR 5 Eq 244		United Kingdom				3
6 Ch 503	6 Ch 503	Court of Chancery	United Kingdom		LexisNexis / Westlaw		4
11 Ireq 99	11 IREq 99		Republic of Ireland		LexisNexis		1
16 Sim 163	16 Sim 163		United Kingdom				3
29 Ch D 655	29 Ch D 655	Court of Chancery	United Kingdom		LexisNexis / Westlaw		1
29 LJCh 618	29 LJCh 618	Court of Chancery	United Kingdom				1
30 LJCh 617	30 LJCh 617	Court of Chancery	United Kingdom				1