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Cooke v Quick Shoe Repair Service   flag  6

[1949] EWHC KB 1; 30 Tax Cas 460
High Court of England and Wales
United Kingdom - England and Wales
31st January, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Commissioner of Income-Tax, Kerala v Malayalam Plantation Ltd [1964] INSC 118; (1964) 7 SCR 693; AIR 1964 SC 1722; 53 ITR 140 Supreme Court of India India 10 Apr 1964 LIIofIndia flag 11
Revenue & Customs [2012] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2012 BAILII flag 1
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
Commissioner of Income-Tax Central, Calcutta & Anr v Amalgamated Development, Ltd [1967] INSC 74; 1967 3 SCR 263; AIR 1967 SC 1475 Supreme Court of India India 23 Mar 1967 LIIofIndia flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Usher's Wiltshire Brewery Ltd v Bruce 6 Tax Cas 399 United Kingdom flag 9
Odhams Press Ltd v Cook 23 Tax Cas 233 United Kingdom flag 7
Revenue & Customs [2012] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2012 BAILII flag 1
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
Commissioner of Income-Tax Central, Calcutta & Anr v Amalgamated Development, Ltd [1967] INSC 74; 1967 3 SCR 263; AIR 1967 SC 1475 Supreme Court of India India 23 Mar 1967 LIIofIndia flag
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag

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