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Southern Railway of Peru Ltd v Owen (Inspector of Taxes)     24

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NCL Investments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Profits)	[2017] UKFTT 495	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2017	BAILII		2
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
Axa Insurance Ltd v Akther and Darby	[2009] EWCA Civ 1166; [2010] 1 WLR 1662	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Nov 2009	BAILII		25
Law Society v Sephton & Co (a firm)	[2006] UKHL 22; [2006] 2 AC 543; [2006] 3 All ER 401; [2006] 2 WLR 1091; [2006] 2 All ER (Comm) 504; [2006] 1 Lloyds Rep 716; [2006] All ER (D) 123	House of Lords	United Kingdom	circa 2006	BAILII		124
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Commissioner of Taxation v Mercantile Mutual Insurance (Workers ’ Compensation) Ltd	[1999] FCA 351; (1999) 87 FCR 536; 162 ALR 130; 42 ATR 8	Federal Court of Australia	Australia - Commonwealth	1 Apr 1999	AustLII		11
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Mitsubishi Motors Ltd v Commissioner of Inland Revenue HC Wellington AP165/92	[1993] NZHC 2966; (1993) 17 TRNZ 817; (1993) 15 NZTC 10,163	High Court of New Zealand	New Zealand	1 Jun 1993	NZLII
Southern Pacific Insurance Co (Fiji) Ltd v Commissioner of Inland Revenue [1986] FijiLawRp 26	(1986) 32 FLR 50		Australia	24 Feb 1986	PacLII		1
Southern Pacific Insurance Ltd v Commissioner of Inland Revenue	[1986] FJ-UKPC 9	Privy Council	Fiji	24 Feb 1986	PacLII
FCT v Australian Guarantee Corporation Ltd	[1946] ArgusLawRp 25; (1946) 52 ALR 209	Argus Law Reports	Australia	23 Aug 1984	AustLII
Commissioner of Inland Revenue v Southern Pacific Insurance Co (Fiji) Ltd	[1984] FJCA 8	Court of Appeal of Fiji	Fiji	13 Mar 1984	PacLII
Vazir Sultan Tobacco Co Ltd v Commlssioner of Income-Tax Andhra Pradesh, Hyderabad	[1981] INSC 171; 1981 3 SCALE 1483; 1981 4 SCC 435; 1982 1 SCR 789; AIR 1981 SC 2105	Supreme Court of India	India	25 Sep 1981	LIIofIndia		6
Mental Box Co of India Ltd v Their Workmen	[1968] INSC 197; [1969] 1 SCR 750; AIR 1969 SC 612	Supreme Court of India	India	20 Aug 1968	LIIofIndia		5
Standard Mills Co Ltd v Commissioner of Wealth-Tax, Bombay City	[1966] INSC 206; [1967] 1 SCR 768; AIR 1967 SC 595	Supreme Court of India	India	6 Oct 1966	LIIofIndia		1
Commissioner of Income-Tax, Madhyapradesh, Nagpur v Swadeshi Cotton and Flour Mills	[1964] INSC 127; (1964) 7 SCR 810; AIR 1964 SC 1766	Supreme Court of India	India	17 Apr 1964	LIIofIndia
Indian Molasses Co (Private) Ltd v the Commissioner of Income-Tax, West Bengal	[1959] INSC 60; 1959 2 SCR Supl 964; AIR 1959 SC 1049	Supreme Court of India	India	5 May 1959	LIIofIndia		1
Cecil Alexander Speldewinde, Commissioner of Income Tax v Emil Savundaranayagam (Ceylon)	[1957] UKPC 11	Privy Council	United Kingdom	24 Jun 1957	BAILII
Commissioner of Excess Profits Tax, West Bengal v the Ruby General Insurance Co Ltd	[1957] INSC 39; [1957] SCR 1002; AIR 1957 SC 669	Supreme Court of India	India	24 Apr 1957	LIIofIndia

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Comments"	[1991] AUMPLawAYbk 22	Thompson, AG	Australia	circa 1991	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Peter Merchant Ltd v Stedeford	(1948) 30 Tax Cas 496		United Kingdom	circa 1948			8
Gardner Mountain and D ’ Ambrumenil Ltd v Inland Revenue Commissioner	[1947] 1 All ER 650; 29 Tax Cas 69		United Kingdom	circa 1947	LexisNexis		13
Commissioners of Inland Revenue v Newcastle Breweries Ltd	(1927) 12 Tax Cas 927; (1927) 43 TLR 476		United Kingdom	circa 1927	LexisNexis		23
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33
H Ford & Co Ltd v The Commissioners of Inland Revenue	(1926) 12 Tax Cas 997		United Kingdom	circa 1926			3
Sun Insurance Office v Clark	[1912] AC 443; 6 Tax Cas 59		United Kingdom	circa 1912	LexisNexis / Westlaw		38
Sun Insurance Office v Clark	6 Tax Cas 59; [1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		6
Commissioners of Inland Revenue	32 Tax Cas 111		United Kingdom	circa 1927			1
Johnson v WS Try Ltd	27 Tax Cas 167		United Kingdom	circa 1927			8
Absalom v Talbot	26 Tax Cas 166		United Kingdom	circa 1927			4
John Cronk & Sons, Ltd v Harrison	20 Tax Cas 612		United Kingdom	circa 1927			2
Isaac Holden & Sons Ltd v Commissioners of Inland Revenue	12 Tax Cas 768		United Kingdom	circa 1927			4