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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 † 
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
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
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 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
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
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
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
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
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
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

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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