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Higgs v Olivier   flag  16

[1952] 1 Ch 311; 33 Tax Cas 136
Court of Chancery
United Kingdom

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Miles v Genesys Wealth Advisers Ltd [2009] NSWCA 25; (2009) 201 IR 1 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 24 Feb 2009 AustLII flag 30
Maguire v Commissioner for the South African Revenue Service (731/07) [2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347 Supreme Court of Appeal of South Africa South Africa 27 Nov 2008 SAFLII flag 1
Commissioner of Inland Revenue v Fraser CA259/95 [1996] NZCA 403; (1996) 17 NZTC 12,607 Court of Appeal of New Zealand New Zealand 27 Jun 1996 NZLII flag 3
515 South Orange Grove Owners Association v Orange Grove Partners (No 2) [1996] CKCA 2 Court of Appeal of the Cook Islands Cook Islands 2 Dec 1996 PacLII flag
Fraser v Commissioner of Inland Revenue HC Wellington AP262/91 [1995] NZHC 994; (1995) 20 TRNZ 47; (1995) 17 NZTC 12,356 High Court of New Zealand New Zealand 1 Sep 1995 NZLII flag 1
Henwood v Commissioner of Inland Revenue CA300/93 [1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271 Court of Appeal of New Zealand New Zealand 13 Jul 1995 NZLII flag 6
Commissioner of Inland Revenue v Henwood HC Wellington AP117/92 [1993] NZHC 1331; [1994] 2 NZLR 375; 18 TRNZ 306; 15 NZTC 10,327 High Court of New Zealand New Zealand 29 Sep 1993 NZLII flag 2
Case L23 v Commissioner of Inland Revenue [1989] NZTRA 58; (1989) 12 TRNZ 729; (1989) 11 NZTC 1,147 New Zealand Taxation Review Authority New Zealand 23 Feb 1989 NZLII flag 1
Commissioner of Taxation v Woite [1982] SASC 6457 Supreme Court of South Australia Australia - South Australia 17 Nov 1982 AustLII flag
Ram Kumar Agarwalla and Brothers v Commissioner of Income-Tax, Central, Calcutta [1966] INSC 229; 1967 1 SCR 955; AIR 1967 SC 921 Supreme Court of India India 26 Oct 1966 LIIofIndia flag
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Constitution, Taxation and "Avoiding Prolixity and Tautology"" [2021] VUWLawRw 37 Keith, Kenneth J New Zealand circa 2021 NZLII flag
"Analysing Implicit Tax Expenditures" (2011) 35 Melbourne University Law Review 426 Krever, Richard Australia circa 2011 AustLII flag
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment" (2007) 10 Journal of Australian Taxation 1 Black, C Australia circa 2007 AustLII flag
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" [1987] UNSWLawJl 27 Krever, Rick Australia circa 1987 AustLII flag
"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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