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

[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602
House of Lords
United Kingdom
21st June, 1956

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 flag 2
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
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 flag 4
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
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 flag 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 flag 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 flag 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 flag 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 flag
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 flag 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 flag
Southern Pacific Insurance Ltd v Commissioner of Inland Revenue [1986] FJ-UKPC 9 Privy Council Fiji 24 Feb 1986 PacLII flag
Southern Pacific Insurance Co (Fiji) Ltd v Commissioner of Inland Revenue [1986] FijiLawRp 26 (1986) 32 FLR 50 Australia 24 Feb 1986 PacLII flag 1
Commissioner of Inland Revenue v Southern Pacific Insurance Co (Fiji) Ltd [1984] FJCA 8 Court of Appeal of Fiji Fiji 13 Mar 1984 PacLII flag
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 flag 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 flag 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 flag 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 flag
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 flag 1
Cecil Alexander Speldewinde, Commissioner of Income Tax v Emil Savundaranayagam (Ceylon) [1957] UKPC 11 Privy Council United Kingdom 24 Jun 1957 BAILII flag
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 flag
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag

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 flag
"Comments" [1991] AUMPLawAYbk 22 Thompson, AG Australia circa 1991 AustLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Gardner Mountain and D ’ Ambrumenil Ltd v Inland Revenue Commissioner [1947] 1 All ER 650; 29 Tax Cas 69 United Kingdom circa 1947 LexisNexis flag 13
FCT v Australian Guarantee Corporation Ltd [1946] ArgusLawRp 25; (1946) 52 ALR 209 Argus Law Reports Australia 23 Aug 1984 AustLII flag
Commissioners of Inland Revenue v Newcastle Breweries Ltd (1927) 12 Tax Cas 927; (1927) 43 TLR 476 United Kingdom circa 1927 LexisNexis flag 23
H Ford & Co Ltd v The Commissioners of Inland Revenue (1926) 12 Tax Cas 997 United Kingdom circa 1926 flag 3
Sun Insurance Office v Clark [1912] AC 443; 6 Tax Cas 59 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
Commissioners of Inland Revenue 32 Tax Cas 111 United Kingdom circa 1927 flag 1
Johnson v WS Try Ltd 27 Tax Cas 167 United Kingdom circa 1927 flag 8
Absalom v Talbot 26 Tax Cas 166 United Kingdom circa 1927 flag 4
John Cronk & Sons, Ltd v Harrison 20 Tax Cas 612 United Kingdom circa 1927 flag 2
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Isaac Holden & Sons Ltd v Commissioners of Inland Revenue 12 Tax Cas 768 United Kingdom flag 4
Sun Insurance Office v Clark 6 Tax Cas 59; [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 6

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