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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
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
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

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
Southern v Borax Consolidated Ltd (1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597 United Kingdom circa 1941 LexisNexis / Westlaw flag 22
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Smith v Incorporated Council of Law Reporting for England and Wales [1914] UKLawRpKQB 149; [1914] 3 KB 574; (1914) 3 KB 674; 6 Tax Cas 477; 83 LJKB 1724 King's Bench United Kingdom 15 Jun 1914 CommonLII flag 24
Odhams Press Ltd v Cook 23 Tax Cas 233 United Kingdom circa 1914 flag 7
Usher's Wiltshire Brewery Ltd v Bruce 6 Tax Cas 399 United Kingdom circa 1914 flag 9
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31

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