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Rutledge v The Commissioners of Inland Revenue   flag  22

14 Tax Cas 490; [1929] SC 379
United Kingdom - Scotland

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Buckley v Revenue Commissioners (Approved) [2024] IEHC 414 High Court of Ireland Republic of Ireland 4 Jul 2024 BAILII flag
Henderson v Revenue and Customs (INCOME TAX - returns from share transactions - whether trading activity) [2023] UKFTT 281 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2023 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
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Hopscotch Ltd v HMRC [2019] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 May 2019 BAILII flag 2
Chadwick (as trustee in bankruptcy of Oduneye-Braniffe) v The National Crime Agency (INCOME TAX/CORPORATION TAX : Proceeds of Crime Act) [2017] UKFTT 656 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2017 BAILII flag 1
Crouch re Heritage Fine Wines Pty Ltd [2007] NSWSC 1055; (2007) 214 FLR 244 Supreme Court of New South Wales Australia - New South Wales 21 Sep 2007 AustLII flag 2
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
Mamor Sendirian Berhad v The Director General of Inland Revenue (Malaysia) [1985] UKPC 35 Privy Council United Kingdom 10 Oct 1985 BAILII flag
[1979] Hkcfi 43 (19 April 1979) [1979] HKCFI 43 Hong Kong Court of First Instance Hong Kong 19 Apr 1979 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
[1977] HKCFI 113 (3 December 1977) [1977] HKCFI 113 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Janki Ram Bahadur Ram v Commissioner of Income Tax, Calcutta [1965] INSC 90; 1965 3 SCR 604; AIR 1965 SC 1898 Supreme Court of India India 31 Mar 1965 LIIofIndia flag 1
Irrigation Industries Ltd v The Minister of National Revenue [1962] SCR 346 Supreme Court of Canada Canada 26 Mar 1962 Supreme Court of Canada flag 2
Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta [1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252 Supreme Court of India India 4 May 1959 LIIofIndia flag
G Venkataswami Naidu & Co v the Commissioner of Income-Tax [1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359 Supreme Court of India India 24 Nov 1958 LIIofIndia flag 2
Mrs Sooniram Poddar v Commissioner of Income-tax, Burma [1939] AllINRprRang 88; [1939] ITR 470 All India Reporter - Rangoon Myanmar 26 Jun 1939 AsianLII flag 1

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
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag

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