Hunter v Dewhurst 36

16 Tax Cas 605; (1931) 145 LT 225

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	313
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII	190
Fuchs, Walter Alfred Heinz v Commissioner of Inland Revenue	[2011] HKCFA 10; [2011] 2 HKC 422; (2011) 14 HKCFAR 74	Hong Kong Court of Final Appeal	Hong Kong	1 Feb 2011	HKLII	25
Re Paswan Shibu Lal	[2018] HKCA 249	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII	23
Commissioner of Inland Revenue v Poon Cho-Ming, John	[2019] HKCFA 38; [2020] 2 HKC 582; (2019) 22 HKCFAR 344	Hong Kong Court of Final Appeal	Hong Kong	14 Nov 2019	HKLII	14
Poon Cho-Ming, John v Commissioner of Inland Revenue	[2018] HKCA 297; [2018] 5 HKC 233	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII	11
Blank v Commissioner of Taxation	[2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12	High Court of Australia	Australia - Commonwealth	9 Nov 2016	AustLII	11
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII	10
Briers v Atlas Tiles Ltd	[1978] VicRp 14; [1978] VR 151; (1978) 8 ATR 176		Australia - Victoria	21 Jul 1975	AustLII	7
Harel v Deputy Minister of Revenue of Quebec	[1978] 1 SCR 851	Supreme Court of Canada	Canada	24 Jun 1977	Supreme Court of Canada	6
Francois Ngo v Commissioner of Inland Revenue	[2018] HKCFI 2516	Hong Kong Court of First Instance	Hong Kong	19 Nov 2018	HKLII	4
Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93	[1994] NZCA 460; (1994) 18 TRNZ 94; (1994) 16 NZTC 11,303	Court of Appeal of New Zealand	New Zealand	22 Aug 1994	NZLII	4
Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v The Commissioners for Revenue & Customs	[2009] UKFTT 379	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2009	BAILII	3
DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue	[2023] HKCA 232; [2023] 2 HKLRD 133; [2023] 2 HKC 562	Hong Kong Court of Appeal	Hong Kong	22 Feb 2023	HKLII	2
Moorthy v HMRC	[2018] EWCA Civ 847	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Apr 2018	BAILII	2
EON UK PLC v Revenue and Customs	[2022] UKUT 196	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII	1
Hksar v Mark Richard Charlton Sutherland	[2019] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	14 Nov 2019	HKLII	1
Re Leung Yat Tung	[2008] HKCFI 583	Hong Kong Court of First Instance	Hong Kong	26 Jun 2008	HKLII	1
EMI Group Electronics Ltd v Coldicott (HMIT)	[1999] EWCA Civ 1868	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Jul 1999	BAILII	1
Kettlewell Bullen and Co v Commissioner of Income-Tax, Calcutta	[1964] INSC 149; (1964) 8 SCR 97; AIR 1965 SC 65	Supreme Court of India	India	1 May 1964	LIIofIndia	1
Taxes, Commissioner of (Vic) v Phillips	[1935] VicLawRp 51; [1935] VLR 407; [1935] ALR 488; 3 ATD 256		Australia - Victoria	31 Oct 1935	AustLII	1
Revenue And Customs v EON UK Plc	[2023] EWCA Civ 1383	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Nov 2023	BAILII
[2018] HKCFI 2070 (19 November 2018)	[2018] HKCFI 2070	Hong Kong Court of First Instance	Hong Kong	19 Nov 2018	HKLII
Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation)	[2018] UKFTT 240	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2018	BAILII
David Taylor v Revenue & Customs	[2011] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2011	BAILII
Paul Goldberg v Revenue & Customs	[2010] UKFTT 346	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jul 2010	BAILII
Resolute Management Services Ltd Mrs Kathleen Ann Haderlein v Revenue & Customs	[2008] UKSPC SPC00710	United Kingdom Special Commissioners of Income Tax	United Kingdom	27 Aug 2008	BAILII
SCA Packing Ltd v Revenue & Customs	[2006] UKSPC SPC00541	United Kingdom Special Commissioners of Income Tax	United Kingdom	23 May 2006	BAILII
Porter v Revenue and Customs	[2005] UKSPC SPC00501	United Kingdom Special Commissioners of Income Tax	United Kingdom	7 Sep 2005	BAILII
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCFI 40	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
[1988] Hkcfi 78 (8 March 1988)	[1988] HKCFI 78	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
Gerard Parkes Heywood v The Comptroller-General of Inland Revenue (Malaysia)	[1974] UKPC 25	Privy Council	United Kingdom	15 Oct 1974	BAILII
vD Talwar v the Commissioner of Income-Tax, Bihar	[1963] INSC 72; 1964 2 SCR 519; AIR 1963 SC 1583	Supreme Court of India	India	26 Mar 1963	LIIofIndia
Commissioner of Income-Taxbombay v Edsheppard	[1962] INSC 364; AIR 1963 SC 1343	Supreme Court of India	India	12 Dec 1962	LIIofIndia

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text	Citation Index †
"Employment Disputes: The Implications of Taxing of Settlement Receipts as Eligible Termination Payment"	(2007) 10 Journal of Australian Taxation 1	Black, C	Australia	circa 2007	AustLII
"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

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