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Wisdom v Chamberlain   flag  17

[1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lee Yee Shing v Commissioner of Inland Revenue [2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51 Hong Kong Court of Final Appeal Hong Kong 31 Jan 2008 HKLII flag 35
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2021 BAILII flag 1
Stayton v HMRC [2016] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 May 2016 BAILII flag 1
Albermarle 4 LLP v Revenue & Customs [2013] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2013 BAILII flag 1
Yesland Ltd v China Furniture City Ltd [2007] HKCA 79 Hong Kong Court of Appeal Hong Kong 14 Feb 2007 HKLII flag 1
Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) [2024] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture) [2022] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
Tokyu Corporation v Commissioner of Inland Revenue [2008] FJCOR 2 Fiji Court of Review Fiji 1 Dec 2008 PacLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2004] ATODMTR MT2004/D3 Australian Taxation Office Australia - Commonwealth 15 Dec 2004 AustLII flag
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN') [1999] ATODMTROS MT1999/D1 Australian Taxation Office Australia - Commonwealth 27 Oct 1999 AustLII flag
[1977] HKCFI 113 (3 December 1977) [1977] HKCFI 113 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Commissioner for Inland Revenue v DR Chang Liang-Jen [1977] HKCFI 67 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land" (2000) 3 (6) Journal of Australian Taxation 440 Maples, Andrew Australia circa 2000 AustLII flag

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