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Martin v Lowry; Martin v Commissioners of Inland Revenue   flag  23

[1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq) [2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228 High Court of Australia Australia - Commonwealth 10 Dec 2015 AustLII flag 28
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 231
Coglan v FCT [1932] HCA 23; 47 CLR 109; 2 ATD 78 High Court of Australia Australia - Commonwealth 7 Jul 1932 AustLII flag 2
A J Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156 Administrative Decisions Tribunal Australia - New South Wales 9 Jul 2013 AustLII flag 4
Young and Rubicam Mattingly Pty Ltd v Mobil Oil Australia Pty Ltd [2001] VSC 165 Supreme Court of Victoria Australia - Victoria 24 May 2001 AustLII flag
Irrigation Industries Ltd v The Minister of National Revenue [1962] SCR 346 Supreme Court of Canada Canada 26 Mar 1962 Supreme Court of Canada flag 2
Peter David Rice v Baring Securities (HK) Ltd [1996] HKCFI 365; [1997] 1 HKC 76 Hong Kong Court of First Instance Hong Kong 31 Dec 1996 HKLII flag 3
[1996] HKCFI 810 (31 December 1996) [1996] HKCFI 810 Hong Kong Court of First Instance Hong Kong 31 Dec 1996 HKLII flag
Commissioner of Inland Revenue v Waylee Investments Ltd [1988] HKCFI 101 Hong Kong Court of First Instance Hong Kong 21 Nov 1988 HKLII flag
[1988] HKCFI 410 (21 November 1988) [1988] HKCFI 410 Hong Kong Court of First Instance Hong Kong 21 Nov 1988 HKLII flag
Commissioner for Inland Revenue v DR Chang Liang-Jen [1977] HKCFI 67 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
[1977] HKCFI 113 (3 December 1977) [1977] HKCFI 113 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Janki Ram Bahadur Ram v Commissioner of Income Tax, Calcutta [1965] INSC 90; 1965 3 SCR 604; AIR 1965 SC 1898 Supreme Court of India India 31 Mar 1965 LIIofIndia flag 1
Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta [1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252 Supreme Court of India India 4 May 1959 LIIofIndia flag
G Venkataswami Naidu & Co v the Commissioner of Income-Tax [1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359 Supreme Court of India India 24 Nov 1958 LIIofIndia flag 2
Mrs Sooniram Poddar v Commissioner of Income-tax, Burma [1939] AllINRprRang 88; [1939] ITR 470 All India Reporter - Rangoon Myanmar 26 Jun 1939 AsianLII flag 1
A Property Co v H M Inspecvtor Of Taxes [2004] UKSC SPC00433 United Kingdom Supreme Court United Kingdom 5 Oct 2004 BAILII flag
Hong v A & R Brown Ltd , Salsbury v Woodland [1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651 House of Lords United Kingdom 23 Jul 1969 BAILII flag 3
Commissioner of Taxes v The British Australian Wool Realization Association, Ltd (in liquidation) (Victoria) [1930] UKPC 89 Privy Council United Kingdom 17 Nov 1930 BAILII flag

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