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Commissioners of Inland Revenue v Ramsay   flag  19

[1935] All ER 847; (1935) 20 Tax Cas 79
Scotland
United Kingdom

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Badaracco v Commissioner 464 US 386; 78 L Ed 2d 549; 104 SCt 756 United States Supreme Court United States 17 Jan 1984 WorldLII flag 92
Badaracco v Commissioner of Internal Revenue 693 F2d 298 United States Court of Appeals, Third Circuit United States 29 Nov 1982 WorldLII flag 4
Birkdale Service Station v Commissioner of Inland Revenue HC Auckland HC77/98 [1999] NZHC 1127; (1999) 19 NZTC 15,493 High Court of New Zealand New Zealand 9 Nov 1999 NZLII flag 1
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 89
Commerce Commission v Eli Lilly & Co (New Zealand) Ltd HC Auckland CL19/98 [1999] NZHC 1227 High Court of New Zealand New Zealand 30 Apr 1999 NZLII flag
Cook Islands Motor Centre Ltd v Collector of Inland Revenue [1980] CKHC 1 High Court of the Cook Islands Cook Islands 14 May 1980 PacLII flag
Devidas Vithaldas & Co v Cit , Bombay City [1972] INSC 33; 1972 3 SCC 457; AIR 1973 SC 318; 1973 2 SCR 215 Supreme Court of India India 28 Jan 1972 LIIofIndia flag
Holland v Commissioner of Inland Revenue HC Christchurch M130/81 [1982] NZHC 308 High Court of New Zealand New Zealand 8 Dec 1982 NZLII flag
Jean Ann Ford v Revenue & Customs [2007] UKSPC SPC00634 United Kingdom Special Commissioners of Income Tax United Kingdom 6 Sep 2007 BAILII flag
Joyce v Revenue and Customs [2005] UKSPC SPC00491 United Kingdom Special Commissioners of Income Tax United Kingdom 19 Jul 2005 BAILII flag
McCabe v South City and County Investment Co Ltd [1997] IESC 8 Supreme Court of Ireland Republic of Ireland 30 Jul 1997 BAILII flag
National Cement Mines Industries, Ltd v Commissioner,of Income-Tax, West Bengal, Calcutta [1961] INSC 15; 1961 3 SCR 502; AIR 1961 SC 1032 Supreme Court of India India 17 Jan 1961 LIIofIndia flag
Northridge Properties Ltd (in liquidation) SC Auckland M 46/75 [1977] NZHC 37 High Court of New Zealand New Zealand 13 Dec 1977 NZLII flag
Re Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 13 Federal Court of Australia Australia - Commonwealth 6 Feb 1991 AustLII flag
Taxpayer and Commissioner of Taxation [1999] AATA 1026; 43 ATR 1282 Administrative Appeals Tribunal Australia 9 Dec 1999 AustLII flag 1
Watkins v Deputy Commissioner of Taxation [1946] WALawRp 3; (1946) 8 ATD 78; (1946) 3 AITR 263; (1946) 49 WALR 63 Australia - Western Australia 16 Apr 1946 AustLII flag 15
Wilder v Minister of National Revenue [1952] 1 SCR 123 Supreme Court of Canada Canada 3 Dec 1951 Supreme Court of Canada flag
William A F Minto v Revenue & Customs [2007] UKSPC SPC00625 United Kingdom Special Commissioners of Income Tax United Kingdom 8 Aug 2007 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

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