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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Cheshire Cavity Storage 1 Ltd v HMRC | [2022] EWCA Civ 305 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Mar 2022 | BAILII |
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JRO Griffiths Ltd v Revenue & Customs (capital allowances - whether warehouse to store potatoes for crisp manufacture is plant) | [2021] UKFTT 257 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jul 2021 | BAILII |
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May v RCC | [2019] UKFTT 32 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Jan 2019 | BAILII |
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Lord Howard of Henderskelfe (Deceased) v Revenue and Customs | [2013] UKUT 129 | United Kingdom Upper Tribunal | United Kingdom | 11 Mar 2013 | BAILII |
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Homer Burgess Ltd v Chirex (Annan) Ltd |
[1999] ScotCS 264; |
Scottish Court of Session | United Kingdom - Scotland | 10 Nov 1999 | BAILII |
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HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd | [1997] EWCA Civ 2128 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Jul 1997 | BAILII |
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Re Carpentaria Transport Pty Ltd v Commissioner of Taxation | [1990] FCA 219 | Federal Court of Australia | Australia - Commonwealth | 6 Jul 1990 | AustLII |
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NT86/12511 and Commissioner of Taxation |
[1989] AATA 463; |
Administrative Appeals Tribunal | Australia | 26 Jun 1989 | AustLII |
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[1988] Hkcfi 117 (15 April 1988) | [1988] HKCFI 117 | Hong Kong Court of First Instance | Hong Kong | 15 Apr 1988 | HKLII |
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Commissioner of Inland Revenue v Aberdeen Restaurant Enterprised Ltd | [1988] HKCFI 363 | Hong Kong Court of First Instance | Hong Kong | 15 Apr 1988 | HKLII |
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B5594-7/1986and Ors and Commissioner of Taxation |
[1986] AATA 333; |
Administrative Appeals Tribunal | Australia | 31 Oct 1986 | AustLII |
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IT 31 - Investment allowance - structural improvements - plant structures | [1981] ATOITR IT31 | Australian Taxation Office | Australia - Commonwealth | 30 Apr 1981 | AustLII |
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Cit Andhra Pradesh v M/S Taj Mahal Hotel, Secunderabad |
[1971] INSC 193; |
Supreme Court of India | India | 12 Aug 1971 | LIIofIndia |
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Imperial Chemical Industries of Australia and New Zealand Ltd v FCT |
[1970] HCA 9; |
High Court of Australia | Australia - Commonwealth | 25 Mar 1970 | AustLII |
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Wangaratta Woollen Mills Ltd v FCT |
[1969] HCA 39; |
High Court of Australia | Australia - Commonwealth | 4 Sep 1969 | AustLII |
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FCT v Broken Hill Pty Co Ltd |
[1968] HCA 16; |
High Court of Australia | Australia - Commonwealth | 10 Apr 1968 | AustLII |
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