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Commissioners of Inland Revenue v Angus   flag  52

[1889] UKLawRpKQB 133; (1889) 23 QBD 579
Queen's Bench
United Kingdom
9th August, 1889

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jaeger v Bendigo and Adelaide Bank Ltd [2018] NSWCA 116 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 31 May 2018 AustLII flag 3
Scott v Southern Pacific Mortgages Ltd [2014] UKSC 52; [2015] AC 385; [2015] 1 All ER 277 United Kingdom Supreme Court United Kingdom 22 Oct 2014 BAILII flag 25
Jones and Commissioner of Taxation [2011] AATA 26 Administrative Appeals Tribunal Australia 24 Jan 2011 AustLII flag 1
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCATrans 266 High Court of Australia Australia - Commonwealth 18 Oct 2010 AustLII flag
Trust Co of Australia Ltd (as Trustee for the Clayton 3 Trust) v Commissioner of State Revenue [2007] VSC 451; (2007) 19 VR 111 Supreme Court of Victoria Australia - Victoria 20 Nov 2007 AustLII flag 11
Philip John Underwood v Revenue & Customs [2007] UKSPC SPC00614 United Kingdom Special Commissioners of Income Tax United Kingdom 16 May 2007 BAILII flag
Westpac Custodian Nominees Ltd v Commissioner of State Revenue [2006] WASAT 203; 64 ATR 210 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Jul 2006 AustLII flag 1
Metway Leasing Ltd v Commissioner of State Revenue [2004] QCA 54 Supreme Court of Queensland - Court of Appeal Australia - Queensland 5 Mar 2004 AustLII flag
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Trust Co of Australia Ltd v Commissioner of State Revenue B44/2002 [2002] HCATrans 615 High Court of Australia Australia - Commonwealth 5 Dec 2002 AustLII flag
Zeekap (No 56) Pty Ltd v Commissioner of Stamp Duties [1999] TASSC 61 Supreme Court of Tasmania Australia - Tasmania 31 May 1999 AustLII flag
Kaisha v Attorny-General [1998] FJHC 129 High Court of Fiji Fiji 7 Sep 1998 PacLII flag
Kaisha v Attorney General [1998] FJLawRp 6 (1998) 44 FLR 219 Australia 7 Sep 1998 PacLII flag
Arula Investment Co Ltd v Commissioner of Stamp Duties [1997] FJLawRp 27 (1997) 43 FLR 155 Australia 22 Jul 1997 PacLII flag
Arula Investment Co Ltd v Commissioner of Stamp Duties [1997] FJHC 92 High Court of Fiji Fiji 22 Jul 1997 PacLII flag
Suncoast Milk Pty Ltd v The Commissioner of Stamp Duties [1996] QCA 343 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Sep 1996 AustLII flag 1
Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue [1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307 Federal Court of Australia Australia - Commonwealth 9 Jun 1994 AustLII flag 35
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR TR94/29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TR 94/29 - Income tax: capital gains tax consequences of a contract for the sale of land falling through [1994] ATOTR 29 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
B T & G Nominees Pty Ltd v Commissioner of Stamp Duties [1990] TASSC 116 Supreme Court of Tasmania Australia - Tasmania 18 Jul 1990 AustLII flag
Sportsman's Hall Hotel Pty Ltd v Commissioner of Stamp Duties (Tas) [1990] TASRp 2; (1990) 21 ATR 291; [1990] Tas R 21 Australia - Tasmania 21 Feb 1990 AustLII flag 9
Sportsman's Hall Hotel Pty Ltd and Dixon v Commissioner of Stamp Duties [1990] TASSC 9 Supreme Court of Tasmania Australia - Tasmania 21 Feb 1990 AustLII flag
Re Elders Resources Oil Investments Pty Ltd (Formerly Known As Bridge Oil Investments (SA) Pty Ltd) and Commissioner of Taxation [1987] AATA 230 Administrative Appeals Tribunal Australia 16 Jun 1987 AustLII flag
KLDE Pty Ltd v Commissioner of Stamp Duties (Qld) [1984] HCA 63; (1984) 155 CLR 288; 56 ALR 337; 15 ATR 1214; 58 ALJR 545 High Court of Australia Australia - Commonwealth 23 Oct 1984 AustLII flag 79
Aidinis v Hotchin [1971] SASC 935 Supreme Court of South Australia Australia - South Australia 4 Jun 1971 AustLII flag
[1968] Hkcfi 36 (6 July 1968) [1968] HKCFI 36 Hong Kong Court of First Instance Hong Kong 6 Jul 1968 HKLII flag
Oughtred v Inland Revenue Commissioners [1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623 House of Lords United Kingdom 4 Nov 1959 BAILII flag 55
Comptroller of Stamps v Joe White Maltings Pty Ltd [1955] VicLawRp 87; [1956] VLR 253; [1956] ALR 760 Australia - Victoria 23 Nov 1955 AustLII flag 8
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
Manufacturers'Life Insurance Co , Ltd of Canda v Commissioner of Stamps - NLR - 1 of 51 [1949] LKSC 17; (1949) 51 NLR 1 Sri Lankan Supreme Court Sri Lanka 27 Jun 1949 AsianLII flag
New Britain Plantations Ltd v Acting Treasurer of the Territory of New Guinea [1936] HCA 22; 55 CLR 127 High Court of Australia Australia - Commonwealth 14 May 1936 AustLII flag 1
Currey v Federal Building Society [1929] HCA 28; (1929) 42 CLR 421 High Court of Australia Australia - Commonwealth 28 Oct 1929 AustLII flag 16
Morgan v Babcock and Wilcox Ltd [1929] ArgusLawRp 79; (1929) 35 ALR 313 Argus Law Reports Australia 16 Oct 1929 AustLII flag 1
Stamps, Commissioner of v Frost [1926] WALawRp 10; (1926) 28 WALR 81 Australia - Western Australia 18 May 1926 AustLII flag 2
Henderson's trustees v Inland revenue [1913] ScotLR 782 United Kingdom - Scotland 19 Jun 1913 BAILII flag
Attorney-General v Cobar Corporation Ltd [1909] NSWStRp 70; (1909) 10 SR (NSW) 113 Supreme Court of New South Wales Australia - New South Wales 23 Aug 1909 AustLII flag
Higgins v Berry [1908] HCA 49; (1908) 6 CLR 618 High Court of Australia Australia - Commonwealth 11 Aug 1908 AustLII flag 3
Hegarty v Ellis [1908] ArgusLawRp 80; (1908) 14 ALR 445 Argus Law Reports Australia 22 Jun 1908 AustLII flag
Hegarty v Ellis [1908] HCA 38; (1908) 6 CLR 264 High Court of Australia Australia - Commonwealth 22 Jun 1908 AustLII flag 4
Smidmore v Makinson [1908] HCA 20; 6 CLR 243; 14 ALR 442 High Court of Australia Australia - Commonwealth 13 May 1908 AustLII flag 1
Attorney-General v Duke of Richmond, Gordon and Lennox (No 1) [1907] UKLawRpKQB 147; [1907] 2 KB 923 United Kingdom 31 Jul 1907 CommonLII flag 1
Lovell and Collard's Contract, In re [1907] UKLawRpCh 14; (1907) 1 Ch 249 Court of Chancery United Kingdom 25 Jan 1907 CommonLII flag 1
Re The Rosehill Racecourse Co [1905] NSWStRp 55; 5 SR (NSW) 402 Supreme Court of New South Wales Australia - New South Wales 28 Jul 1905 AustLII flag 1
Chesterfield Brewery Co v Inland Revenue Comrs [1898] UKLawRpKQB 209; (1899) 2 QB 7 United Kingdom 19 Dec 1898 CommonLII flag 7
West London Syndicate Ltd v Inland Revenue Comrs [1898] UKLawRpKQB 154; (1898) 2 QB 507 United Kingdom 9 Aug 1898 CommonLII flag 24
"Stamp Law of Victoria" [1893] AUColLawMon 3 Wood, O'Hara; Childers, Hugh R E Australia circa 1893 AustLII flag
New England Gold Mining Co Ltd, Re [1892] NSWLawRp 58; 3 BC (NSW) 43 Supreme Court of New South Wales Australia - New South Wales 31 Oct 1892 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Goodwill and Taxation Issues" [2010] UNSWLRS 49 Walpole, Michael Australia circa 2010 AustLII flag
"The Role of Deeds in Property Transactions - Contractual and Dispositive Acts" (1989) 1 Bond Law Review 94 Everett, Dianne Australia circa 1989 AustLII flag 2
"Table of Cases" [1988] AUMPLawAYbk 1 Editors Australia circa 1988 AustLII flag
"Legal and Equitable Estates: The Concept of Dualism: Vandervell v IRC" (1969) 6 Sydney Law Review 240 Forster, R G Australia circa 1969 AustLII flag
"Stamp Law of Victoria" [1893] AUColLawMon 3 Wood, O'Hara; Childers, Hugh R E Australia circa 1893 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In Re Maughan, Ex parte Monkhouse [1885] UKLawRpKQB 5; (1885) 14 QBD 956 Queen's Bench United Kingdom 23 Jan 1885 CommonLII flag 9
Pearson v Pearson [1884] UKLawRpCh 173; 27 Ch D 145 United Kingdom 10 Jul 1884 CommonLII flag 10
Walsh v Lonsdale [1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2 United Kingdom 29 Mar 1882 CommonLII flag 281
Wolverhampton and Walsall Railway Co v London and North Western Railway Co [1873] UKLawRpEq 85; 16 Eq 433 United Kingdom 29 May 1873 CommonLII flag 37
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue [1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106 Court of Exchequer United Kingdom 15 Apr 1872 CommonLII flag 35
Rayner v Preston [1868] UKLawRpEq 26; 5 Eq 227; 18 Ch D 1 Court of Chancery United Kingdom 8 Feb 1868 CommonLII flag 60
Potter v The Commissioners of Inland Revenue [1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392 Court of Exchequer United Kingdom circa 1854 CommonLII flag 30
Marquis of Chandos v The Commissioners of Inland Revenue [1851] EngR 492; 155 ER 624; (1851) 6 Exch 464 Court of Exchequer United Kingdom circa 1851 CommonLII flag 12
Horsfall v Thomas Hey [1848] EngR 648; 2 Exch 778; 154 ER 705 Court of Exchequer United Kingdom circa 1848 CommonLII flag 8
[1750] EngR 97; 1 Ves Sen 444 [1750] EngR 97; 1 Ves Sen 444 Court of Chancery United Kingdom circa 1750 CommonLII flag 3
33 Ljex 173 33 LJEx 173 Court of Exchequer United Kingdom flag 8
12 AC 315 12 AC 315 United Kingdom LexisNexis / Westlaw flag 11
2 Exch 77S 2 Exch 77S Court of Exchequer United Kingdom flag 1

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