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London County Council v Attorney-General   flag  59

[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77
United Kingdom
10th December, 1900

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v BlueCrest Capital Management LLP [2023] EWCA Civ 1481 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Dec 2023 BAILII flag 2
Dunnes Stores v The Revenue Commissioners [2019] IESC 50; [2020] 3 IR 480 Supreme Court of Ireland Republic of Ireland 5 Jul 2019 BAILII flag 37
Moorthy v HMRC [2018] EWCA Civ 847 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Apr 2018 BAILII flag 2
HMRC v Apollo Fuels Ltd [2016] EWCA Civ 157 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Mar 2016 BAILII flag 6
R (Kambadzi) v SSHD [2011] UKSC 32 United Kingdom Supreme Court United Kingdom 6 Jul 2011 BAILII flag 1
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
Kumaran A/L Sappani v Pendakwa Raya - NO: A-05-32-2007 [2009] MYCA 41 Court of Appeal of Malaysia Malaysia 13 Aug 2009 AsianLII flag
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
[1992] Hkcfi 91 (10 March 1992) [1992] HKCFI 91 Hong Kong Court of First Instance Hong Kong 10 Mar 1992 HKLII flag
Commissioner of Inland Revenue v Wardley Investment Services (Hong Kong) Ltd [1992] HKCFI 1 Hong Kong Court of First Instance Hong Kong 10 Mar 1992 HKLII flag
Re Taxation Appeals [1987] AATA 161 Administrative Appeals Tribunal Australia 30 Apr 1987 AustLII flag
Woodward v Commissioner of Inland Revenue [1985] FJCOR 1 Fiji Court of Review Fiji 7 Nov 1985 PacLII flag
Commissioner of Income Tax, West Bengal v Tollygunge Club Ltd [1977] INSC 87; 1977 2 SCC 790; 1977 3 SCR 225; AIR 1977 SC 1343 Supreme Court of India India 15 Mar 1977 LIIofIndia flag 1
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Wilson v Minister of National Revenue [1955] SCR 352 Supreme Court of Canada Canada 6 Apr 1955 Supreme Court of Canada flag
Atkinson v FCT [1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 15
Commissioner of Taxes (Vic) v Nicholas [1938] HCA 18; (1938) 59 CLR 230 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 11
Symon v FCT [1932] HCA 31; (1932) 47 CLR 538; (1933) 39 ALR 141; 2 ATD 47 High Court of Australia Australia - Commonwealth 4 Aug 1932 AustLII flag 6
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
Inland Revenue v Hay [1924] ScotLR 375 United Kingdom - Scotland 15 Mar 1924 BAILII flag
Lord Inverclyde's Trustees v Inland Revenue [1923] ScotLR 29 United Kingdom - Scotland 27 Oct 1923 BAILII flag
Magistrates of Edinburgh v Lord Advocate [1922] ScotLR 105 United Kingdom - Scotland 18 Nov 1922 BAILII flag
Rosyth Building and Estate Co , Ltd v Inland Revenue [1921] ScotLR 363 United Kingdom - Scotland 2 Feb 1921 BAILII flag
Coman v Governors of Rotunda Hospital [1920] UKHL 633 House of Lords United Kingdom 13 May 1920 BAILII flag
Oswald v Magistrates of Kirkcaldy [1918] ScotLR 97 United Kingdom - Scotland 28 Nov 1918 BAILII flag
Vicente Madrigal and his wife, Susana Paterno v James J Rafferty, Collector of Internal Revenue, and Venancio Concepcion, Deputy Collector of Internal Revenue [1918] PHSC 119 Supreme Court of the Philippines Philippines 7 Aug 1918 AsianLII flag
Lockhart v Malcolm [1917] ScotLR 98 United Kingdom - Scotland 16 Nov 1917 BAILII flag
Consolidated Co, Bultfontein Mine, Ltd v De Beers Consolidated Mines, Ltd [1917] ZAGriquaSCRpWL 13 GWL 533 South Africa - Cape of Good Hope 21 Sep 1917 SAFLII flag
Harding v FCT [1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137 Argus Law Reports Australia - Commonwealth 26 Apr 1917 AustLII flag 31
Harding v FCT [1917] HCA 13 High Court of Australia Australia - Commonwealth 26 Apr 1917 AustLII flag 2
Schulze v Inland Revenue [1915] ScotLR 156 United Kingdom - Scotland 3 Dec 1915 BAILII flag
Wallaroo & Moonta Mining & Smelting Co Ltd v Commissioner of Taxes [1914] SALawRp 9; [1914] SALR 207 Supreme Court of South Australia Australia - South Australia 18 Jun 1914 AustLII flag
Humber Conservancy Board v Bater (Surveyor of Taxes) [1914] UKLawRpKQB 152; (1914) 3 KB 449 United Kingdom 16 Jun 1914 CommonLII flag
Drummond v Collins (Surveyor of Taxes) [1914] UKLawRpKQB 49; [1914] 2 KB 643 United Kingdom 2 Mar 1914 CommonLII flag 3
Lanston Monotype Corpn Ltd v Anderson (Surveyor of Taxes) [1911] UKLawRpKQB 140; (1911) 2 KB 1019 United Kingdom 28 Jul 1911 CommonLII flag 1
Lanston Monotype Corpn Ltd v Anderson (Surveyor of Taxes) [1911] UKLawRpKQB 26; (1911) 2 KB 15 United Kingdom 16 Feb 1911 CommonLII flag 1
Webb v Syme [1910] HCA 32; (1910) 10 CLR 482; 17 ALR 18 High Court of Australia Australia - Commonwealth 18 Jun 1910 AustLII flag 12
Matthews, Appellant; Cork County Council, Respondents [1910] IERp 49 (1910) 2 IR 521 Republic of Ireland 17 May 1910 BAILII flag 1
Inland Revenue v Edinburgh Life Assurance Co [1909] UKHL 94 House of Lords United Kingdom 9 Dec 1909 BAILII flag
Edinburgh Life Assurance Co v Lord Advocate [1909] UKLawRpAC 60; [1910] AC 143 United Kingdom 9 Dec 1909 CommonLII flag
Adams v Commissioners of Taxation Commissioners of Taxation v Adams [1909] HCA 94; 10 CLR 180 High Court of Australia Australia - Commonwealth 21 Apr 1909 AustLII flag 2
Inland Revenue v Edinburgh Life Assurance Co [1909] ScotLR 499 United Kingdom - Scotland 9 Mar 1909 BAILII flag
Craven's Mortgage, In re; Davies v Craven [1907] UKLawRpCh 104; [1907] 2 Ch 448 Court of Chancery United Kingdom 17 Jul 1907 CommonLII flag 4
Attorney-General v London County Council [1907] UKHL 1000 House of Lords United Kingdom 19 Mar 1907 BAILII flag
Ystradyfodwg and Pontypridd Main Sewerage Board v Bensted (Surveyor of Taxes) [1906] UKLawRpKQB 162; (1907) 1 KB 490 United Kingdom 1 Dec 1906 CommonLII flag 2
Strong & Co of Romsey, Ld v Woodifield [1906] UKLawRpAC 30; [1906] AC 448 United Kingdom 20 Jul 1906 CommonLII flag
Ystradyfodwg and Pontypridd Main Sewerage Board v Bensted (Surveyor of Taxes) [1905] UKLawRpKQB 197; [1906] 1 KB 294 United Kingdom 21 Dec 1905 CommonLII flag 4
Attorney-General v London County Council (No 2) [1905] UKLawRpKQB 128; (1905) 2 KB 375 United Kingdom 27 Jun 1905 CommonLII flag 1
Alianza Co v Bell [1904] UKLawRpKQB 204; [1905] 1 KB 184; 74 LJKB 219 King's Bench United Kingdom 19 Dec 1904 CommonLII flag 7
Smith v Law Guarantee and Trust Society [1904] UKLawRpCh 137; [1904] 2 Ch 569 Court of Chancery United Kingdom 9 Aug 1904 CommonLII flag 2
Attorney-General v Ashton Gas Co [1904] UKLawRpCh 98; [1904] 2 Ch 621 Court of Chancery United Kingdom 22 Jun 1904 CommonLII flag 4
Lord Advocate v Lord Provost, Magistrates, and Council of the City of Edinburgh [1903] ScotLR 41_1 United Kingdom - Scotland 15 Oct 1903 BAILII flag
Scoble v Secretary of State in Council for India [1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299 United Kingdom 16 Feb 1903 CommonLII flag 30
Kelly v R [1902] ArgusLawRp 29; [1902] VicLawRp 35; (1902) 27 VLR 522; 8 ALR 95; 23 ALT 214 Argus Law Reports Australia - Victoria 8 Apr 1902 AustLII flag 9
Dalrymple v Dalrymple [1902] ScotLR 39_348_1 United Kingdom - Scotland 4 Feb 1902 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Price we Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?" [2015] VUWLawRw 16 Miles, Sarah New Zealand circa 2015 NZLII flag
"The Taxation of Fringe Benefits" [1985] VUWLawRw 23 Rigby, M P New Zealand circa 1985 NZLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag
"Aspects of Section 26(a) of the Income Tax Assessment Act" (1971-1972) 8 Melbourne University Law Review 276 Walter, J McI; Myers, A J Australia circa 1972 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1900] 1 QB 192 [1900] 1 QB 192 United Kingdom circa 1900 LexisNexis / Westlaw flag 2
Attorney-General v the London County Council [1899] UKLawRpKQB 122; (1899) 2 QB 226 United Kingdom 5 Jun 1899 CommonLII flag 2
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Re Low [1891] 1 QB 148 United Kingdom circa 1891 LexisNexis / Westlaw flag 5
Colquhoun v Brooks [1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52 Queen's Bench United Kingdom 30 Apr 1888 CommonLII flag 118
Dobbs v Grand Junction Waterworks Co (1883) 9 AC 49 United Kingdom circa 1883 LexisNexis / Westlaw flag 5
(1883) 8 AC 8s1 (1883) 8 AC 8S1 United Kingdom circa 1883 LexisNexis / Westlaw flag 1
Coltness Iron Co v Black (1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67 United Kingdom circa 1881 LexisNexis / Westlaw flag 32
Overend & Gurney Co v Gibb [1872] UKLawRpHL 3; (1872) LR 5 HL 480 United Kingdom 12 Apr 1872 CommonLII flag 31

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