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Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
NT86/6402 and Commissioner of Taxation |
[1988] AATA 356; |
Administrative Appeals Tribunal | Australia | 8 Dec 1988 | AustLII |
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It 2660 - Income Tax: Definition of Royalties | [1991] ATOITR IT2660 | Australian Taxation Office | Australia - Commonwealth | 28 Nov 1991 | AustLII |
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Brent v FCT |
[1971] HCA 48; |
High Court of Australia | Australia - Commonwealth | 26 Oct 1971 | AustLII |
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Vergnet Sa v Commissioner of Inland Revenue | [2010] FJHC 614 | High Court of Fiji | Fiji | 16 Jul 2010 | PacLII |
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Commissioner of Income-Tax, Bombay v Ciba of India Ltd |
[1967] INSC 303; |
Supreme Court of India | India | 15 Dec 1967 | LIIofIndia |
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Capel v Commissioner of Inland Revenue HC Hamilton M123/86 |
[1987] NZHC 732; |
High Court of New Zealand | New Zealand | 2 Sep 1987 | NZLII |
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Buckley & Young Ltd v Commissioner of Inland Revenue |
[1978] NZCA 22; |
Court of Appeal of New Zealand | New Zealand | 26 Jul 1978 | NZLII |
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Looney v HMRC | [2020] UKUT 119 | United Kingdom Upper Tribunal | United Kingdom | 22 Apr 2020 | BAILII |
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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 |
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Hills v Revenue And Customs | [2016] UKUT 189 | United Kingdom Upper Tribunal | United Kingdom | 25 Apr 2016 | BAILII |
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