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Inland Revenue Commissioners v Reid's Trustees     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beard v Revenue and Custom (Distributions from share premium - Jersey law - whether the distributions were "dividends" - and whether the distributions were "dividends of a capital nature")	[2024] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	22 Mar 2024	BAILII
Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US Co - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital)	[2023] UKFTT 358	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2023	BAILII
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law)	[2022] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2022	BAILII
Shirley v HMRC	[2014] UKFTT 1023	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2014	BAILII		1
First Nationwide v Revenue and Customs Commissioners	[2012] EWCA Civ 278	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2012	BAILII		6
Secretary of State for Work and Pensions v JP (JSA)	[2010] UKUT 90	United Kingdom Upper Tribunal	United Kingdom	25 Mar 2010	BAILII		4
First Nationwide v Revenue & Customs	[2010] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2010	BAILII		1
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII		12
Capricorn Diamonds Investments Pty Ltd v Catto	[2002] VSC 105; (2002) 5 VR 61; (2002) 168 FLR 146; (2002) 41 ACSR 376; (2002) 20 ACLC 931	Supreme Court of Victoria	Australia - Victoria	10 Apr 2002	AustLII		35
Richardson and Commissioner of Taxation	[1999] AATA 248; 42 ATR 1151	Administrative Appeals Tribunal	Australia	19 Apr 1999	AustLII
Commissioner of Taxation v Osborne	[1990] FCA 362; (1990) 26 FCR 63; 95 ALR 654; (1990) 21 ATR 888	Federal Court of Australia	Australia - Commonwealth	18 Sep 1990	AustLII		49
Capital dividends : report	[1985] NZPELRCom 32		New Zealand	circa 1985	NZLII
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Rae v Lazard Investment Co Ltd	[1963] UKHL 7; 41 Tax Cas 1; [1963] 1 WLR 555	House of Lords	United Kingdom	10 Apr 1963	BAILII		16
Bicber Ltd (In Voluntary Liquidation) Formerly S Davison and Co Ltd) v The Commissioners of Income Tax (West Indies)	[1962] UKPC 18	Privy Council	United Kingdom	19 Jun 1962	BAILII
Parke Davis & Co v Commissioner of Taxation	[1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83	High Court of Australia	Australia - Commonwealth	23 Mar 1959	AustLII		11
Hughes v FCT	[1958] HCA 3; (1958) 98 CLR 345; [1958] ALR 321; 11 ATD 391	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		4
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Capital dividends : report	[1985] NZPELRCom 32		New Zealand	circa 1985	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII