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Carlisle and Silloth Golf Club v Smith   flag  19

[1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48
United Kingdom
22nd February, 1912

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Adelaide Fruit & Produce Exchange Ltd v Taxation (SA), Deputy Commissioner for [1932] SAStRp 30; [1932] SASR 116; (1932) 2 ATD 1 Supreme Court of South Australia Australia - South Australia 22 Jul 1932 AustLII flag 2
Adelaide Racing Club Inc v FCT [1964] HCA 57; (1964) 114 CLR 517; [1965] ALR 494; (1964) 13 ATD 361; (1964) 38 ALJR 204 High Court of Australia Australia - Commonwealth 13 Oct 1964 AustLII flag 15
British Broadcasting Corporation (BBC) v Johns (HM Inspector of Taxes) [1964] EWCA Civ 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Mar 1964 BAILII flag 1
Calcutta Turf Club v Secretary of State [1921] AllINRprCal 7; [1921] AIR Cal 44 All India Reporter - Calcutta India - West Bengal 17 Jan 1921 AsianLII flag
Coman v Governors of Rotunda Hospital [1920] UKHL 633 House of Lords United Kingdom 13 May 1920 BAILII flag
Commissioner of Income-tax, Bombay Presidency, Sind and Aden v Karachi Indian Merchants' Association [1940] AllINRprSind 18 All India Reporter - Sind India 30 May 1939 AsianLII flag
Commissioner of Income-Tax, West Bengal v the Calcutta Stock Exchange Association Ltd [1959] INSC 26; 1959 2 SCR Supl 459; AIR 1959 SC 763 Supreme Court of India India 26 Mar 1959 LIIofIndia flag
Commissioner of Inland Revenue v Far East Exchange Ltd [1976] HKCA 212 Hong Kong Court of Appeal Hong Kong 5 Oct 1976 HKLII flag
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR 7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
CR 2015/7 - Income tax: assessability of income and expenses incurred by clubs and societies co-ordinated by the University of Sydney Union [2015] ATOCR CR2015/7 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
FCT v Cappid Pty Ltd [1971] HCA 79 High Court of Australia Australia - Commonwealth 2 Jun 1971 AustLII flag
Freeman v McManus [1958] VicRp 5; [1958] VR 15; [1958] ALR 201 Australia - Victoria 23 Sep 1957 AustLII flag 9
Medical Defence Union Ltd v Revenue and Customs [2021] UKUT 249 United Kingdom Upper Tribunal United Kingdom 7 Oct 2021 BAILII flag
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
Royal Troon Golf Club v Revenue & Customs [2015] UKFTT 121 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2015 BAILII flag
Walter Fletcher on his own behalf and on behalf of Trustees and Committee of Doctor's Cave Bathing Club v The Commissioner for Income Tax (Jamaica) [1971] UKPC 30 Privy Council United Kingdom 6 Oct 1971 BAILII flag
[1976] HKCA 177 (5 October 1976) [1976] HKCA 177 Hong Kong Court of Appeal Hong Kong 5 Oct 1976 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns" (1965-1967) 5 Sydney Law Review 278 Giles, R D Australia circa 1967 AustLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1889) 14 AC 381 (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30
Dillon (Surveyor of Taxes) v Corpn of Haverfordwest [1891] UKLawRpKQB 29; [1891] 1 QB 575 United Kingdom 7 Feb 1891 CommonLII flag 6
Wise v Perpetual Trustee Co Ltd [1902] UKLawRpAC 53; [1903] AC 139 United Kingdom 13 Dec 1902 CommonLII flag 45
2 DM & G 383 2 DM & G 383 circa 1903 11
14 AC 381 14 AC 381 United Kingdom circa 1903 LexisNexis / Westlaw flag 15

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