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BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes)     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Unicomer (St Vincent) Ltd v Appeal Commissioners	[2024] ECarSC 33	Eastern Caribbean Supreme Court	International	17 Apr 2024	CommonLII
Unicomer (St Vincent) Ltd v Appeal Commissioners	[2021] ECarSC 116	Eastern Caribbean Supreme Court	International	29 Apr 2021	CommonLII
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
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
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2011] HKCFI 415; (2011) 6 HKC 169	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
Bennett v Fitzroy Shire Council	[2003] QCA 444; [2004] 1 Qd R 494; (2003) 128 LGERA 341; [2004] QPLR 235	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	17 Oct 2003	AustLII		4
John Campbell Bennett v Fitzroy Shire Council (No 2)	[2003] QPEC 3	Planning and Environment Court of Queensland	Australia - Queensland	30 Jan 2003	AustLII
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
Commissioner of Inland Revenue v Secan Ltd	[2000] HKCFA 22; [2000] 4 HKC 302; (2000) 3 HKCFAR 411; [2000] 3 HKLRD 627	Hong Kong Court of Final Appeal	Hong Kong	8 Dec 2000	HKLII		13
[2000] HKCA 76 (16 February 2000)	[2000] HKCA 76	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII
[2000] HKCA 78 (16 February 2000)	[2000] HKCA 78	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII
Auckland Harbour Board v Commissioner of Inland Revenue HC Auckland M1114/96	[1998] NZHC 1211; (1998) 18 NZTC 13,826	High Court of New Zealand	New Zealand	29 Jun 1998	NZLII		1
Pearce (Inspector of Taxes) v Woodall Duckham Ltd	[1978] EWCA Civ 7; [1978] 2 All ER 793; [1978] 1 WLR 832; (1978) 51 Tax Cas 271	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Feb 1978	BAILII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Meaning of 'Market Value' in Australia's 'Income Tax Assessment Act 1997'"	[2014] JlATaxTA 6	Augustinos, Nicholas	Australia	circa 2014	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?"	[2005] JlATaxTA 21	Smith, David M	Australia	circa 2005	AustLII
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective"	[2005] JlATaxTA 8	Smith, David M	Australia	circa 2005	AustLII
"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges"	(2004) 2 E-Journal of Tax Research 71	Freedman, Judith	Australia	circa 2004	AustLII		1
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII