|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
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
|
|
Southern Pacific Insurance Co (Fiji) Ltd v Commissioner of Inland Revenue [1986] FijiLawRp 26
|
(1986) 32 FLR 50
|
|
Australia
|
24 Feb 1986
|
PacLII
|
|
1
|
|
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
|
|
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
|
|
Wang Ruiyun v Gem Global Yield Fund Ltd
|
[2013] HKCFA 100
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
12 Nov 2013
|
HKLII
|
|
|
|
"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
|
|
|
|
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
|
|
|
|
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 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
|
|
|
|
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
|
|
|
|
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
|
|
|
