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Inland Revenue Commissioners v Joiner     25

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Seafarers' Retirement Fund Pty Ltd v Oppenhuis	[1999] FCA 1683; (1999) 94 FCR 594	Federal Court of Australia	Australia - Commonwealth	3 Dec 1999	AustLII		33
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd	[1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405	High Court of Australia	Australia - Commonwealth	21 Dec 1995	AustLII		150
Woodyatt and Minister for Corrective Services	[1995] QICmr 1; (1995) 2 QAR 383	Queensland Information Commissioner	Australia - Queensland	13 Feb 1995	AustLII		19
Forsyth v Rodda	[1989] FCA 312; (1989) 87 ALR 699; (1989) 42 A Crim R 197	Federal Court of Australia	Australia - Commonwealth	11 Aug 1989	AustLII		10
FCT v Cooper Brookes (Wollongong) Pty Ltd	[1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128	Federal Court of Australia	Australia - Commonwealth	15 Aug 1979	AustLII		18
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII		79
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII		30
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
Prior v Commissioner of Police of the Metropolis (Rev1)	[2023] EWCA Civ 32	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jan 2023	BAILII
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Argentum Exploration Ltd v The Silver and All Persons Claiming To Be Interested In And/or To Have Rights In Respect Of, the Silver	[2022] EWCA Civ 1318	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Oct 2022	BAILII		2
Prior v The Commissioner of Police of the Metropolis	[2021] EWHC 2672 (QB); [2022] ICR 398	High Court of England and Wales	United Kingdom - England and Wales	8 Oct 2021	BAILII		3
Netley v HM Revenue & Customs	[2017] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2017	BAILII		5
Shirley v HMRC	[2014] UKFTT 1023	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2014	BAILII		1
R (Kambadzi) v SSHD	[2011] UKSC 32	United Kingdom Supreme Court	United Kingdom	6 Jul 2011	BAILII		1
Ebsworth v Revenue & Customs	[2009] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jul 2009	BAILII
Cantrell v Wycombe District Council	[2008] EWCA Civ 866	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2008	BAILII		1
Inland Revenue Commissioners v Laird Group plc	[2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399	House of Lords	United Kingdom	16 Oct 2003	BAILII		5
IRC v Trustees of the Sema Group Pension Scheme	[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2002	BAILII		7
Commissioners of Inland Revenue v Laird	[2002] EWCA Civ 576	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2002	BAILII		1
Tee v Inspector Of Taxes	[2002] UKSC SPC00324	United Kingdom Supreme Court	United Kingdom	18 Apr 2002	BAILII
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Spath Holme Ltd, R (on the application of) v Secretary of State for the Environment, Transport & Regions	[1999] EWCA Civ 534	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jan 1999	BAILII
[1992] Hkcfi 36 (30 January 1992)	[1992] HKCFI 36	Hong Kong Court of First Instance	Hong Kong	30 Jan 1992	HKLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2