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Evans Medical Supplies Ltd v Moriarty   flag  11

[1957] 3 All ER 718; (1957) 37 Tax Cas 540
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 89
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Looney v HMRC [2020] UKUT 119 United Kingdom Upper Tribunal United Kingdom 22 Apr 2020 BAILII flag 1
Looney, Kiernan Looney & Associates (Partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Partnership) [2018] UKFTT 619 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2018 BAILII flag 1
Capel v Commissioner of Inland Revenue HC Hamilton M123/86 [1987] NZHC 732; (1987) 11 TRNZ 91; (1987) 9 NZTC 6,195 High Court of New Zealand New Zealand 2 Sep 1987 NZLII flag 1
Commissioner of Income-Tax, Bombay v Ciba of India Ltd [1967] INSC 303; 1968 2 SCR 696; AIR 1968 SC 1131 Supreme Court of India India 15 Dec 1967 LIIofIndia flag 1
Hills v Revenue And Customs [2016] UKUT 189 United Kingdom Upper Tribunal United Kingdom 25 Apr 2016 BAILII flag
Vergnet Sa v Commissioner of Inland Revenue [2010] FJHC 614 High Court of Fiji Fiji 16 Jul 2010 PacLII flag
It 2660 - Income Tax: Definition of Royalties [1991] ATOITR IT2660 Australian Taxation Office Australia - Commonwealth 28 Nov 1991 AustLII flag
NT86/6402 and Commissioner of Taxation [1988] AATA 356; 20 ATR 3098 Administrative Appeals Tribunal Australia 8 Dec 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"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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