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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 †
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
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
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
Ciprian and Commissioner of Taxation	[2002] AATA 746; 50 ATR 1257	Administrative Appeals Tribunal	Australia	30 Aug 2002	AustLII		4
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
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	[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
John Campbell Bennett v Fitzroy Shire Council (No 2)	[2003] QPEC 3	Planning and Environment Court of Queensland	Australia - Queensland	30 Jan 2003	AustLII
[2000] HKCA 78 (16 February 2000)	[2000] HKCA 78	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII
[2000] HKCA 76 (16 February 2000)	[2000] HKCA 76	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"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
"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
"Australasian Jam Co Pty Ltd v Federal Commission Of Taxation - A Retrospective"	[2005] JlATaxTA 8	Smith, David M	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
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII