IR Commrs v Livingston 57

(1927) 11 Tax Cas 538; [1927] SC 251

United Kingdom - Scotland

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Williams v Revenue and Customs (INCOME TAX AND CAPITAL GAINS TAX - Discovery assessments - 20 year time limit)	[2024] UKFTT 411	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2024	BAILII
Stolkin v Revenue and Customs	[2024] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2024	BAILII
Makrylos v Commissioner of Taxation	[2023] FCA 971	Federal Court of Australia	Australia - Commonwealth	17 Aug 2023	AustLII
McClean v Thornhill	[2023] EWCA Civ 466	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Apr 2023	BAILII
McClean v Thornhill QC	[2022] EWHC 457 (Ch); [2022] BTC 5	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2022	BAILII	3
Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice)	[2022] UKFTT 42	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2022	BAILII
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)	[2021] UKFTT 270	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2021	BAILII	1
Sherrington, Waite and Metcalfe v HMRC	[2020] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2020	BAILII	1
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII	2
O ’ Neill v Commissioner for State Revenue	[2019] QCAT 132	Queensland Civil and Administrative Tribunal	Australia - Queensland	15 May 2019	AustLII	2
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Intercorp Pty Ltd As Trustee for Intercorp Trust and Commissioner of State Revenue	[2018] WASAT 90	State Administrative Tribunal of Western Australia	Australia - Western Australia	30 Aug 2018	AustLII	2
Thomson, Mungavin and Worsfold v HMRC	[2018] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2018	BAILII	2
Gill v Revenue and Customs (INCOME TAX/CORPORATION TAX : losses arising from individual dealing)	[2018] UKFTT 245	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2018	BAILII
Revenue Commissioners v O'Farrell	[2018] IEHC 171	High Court of Ireland	Republic of Ireland	1 Mar 2018	BAILII	1
Stayton v HMRC	[2016] UKFTT 345	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2016	BAILII	1
1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners	[2016] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2016	BAILII	3
Lucy v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2016] UKFTT 85	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2016	BAILII
Parker v Revenue & Customs (INCOME TAX : loss relief)	[2015] UKFTT 625	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Nov 2015	BAILII
T & S Liapis Pty Ltd v Commissioner of State Taxation	[2015] SASC 63; (2015) 124 SASR 1	Supreme Court of South Australia	Australia - South Australia	22 Apr 2015	AustLII	7
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII	5
David Thomson v Revenue & Customs	[2013] UKFTT 468	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Sep 2013	BAILII
Albermarle 4 LLP v Revenue & Customs	[2013] UKFTT 83	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2013	BAILII	1
Mehta and Commissioner of Taxation	[2012] AATA 208	Administrative Appeals Tribunal	Australia	13 Apr 2012	AustLII
GRW and Residential Tenancies Authority	[2009] QICmr 13	Queensland Information Commissioner	Australia - Queensland	27 Feb 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D3 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D3	Australian Taxation Office	Australia - Commonwealth	30 Apr 2008	AustLII
R & D Holdings Pty Ltd v Deputy Commissioner of Taxation	[2006] FCA 981; 64 ATR 71	Federal Court of Australia	Australia - Commonwealth	2 Aug 2006	AustLII	10
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
Pedley v FCT	[2006] AATA 108; (2006) 62 ATR 1014	Administrative Appeals Tribunal	Australia	9 Feb 2006	AustLII	2
Re Phippen and FCT	[2005] AATA 952; 60 ATR 1271	Administrative Appeals Tribunal	Australia	30 Sep 2005	AustLII
Stone v Commissioner of Taxation	[2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII	14
Daff and Commissioner of Taxation	[1998] AATA 310; (1998) 39 ATR 1042	Administrative Appeals Tribunal	Australia	6 May 1998	AustLII	3
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/11 - Income tax: am I carrying on a business of primary production?	[1997] ATOTR TR97/11	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
NT94/123-128 and Commissioner of Taxation	[1996] AATA 311; (1996) 33 ATR 1243	Administrative Appeals Tribunal	Australia	12 Sep 1996	AustLII	3
Timms and Department of Employment, Vocational Education, Training and Industrial Relations	[1993] QICmr 7; 1 QAR 270	Queensland Information Commissioner	Australia - Queensland	17 Dec 1993	AustLII
[1990] HKCA 241 (4 September 1990)	[1990] HKCA 241	Hong Kong Court of Appeal	Hong Kong	4 Sep 1990	HKLII
VT87/1625 and Commissioner of Taxation	[1990] AATA 33; (1990) 21 ATR 3268	Administrative Appeals Tribunal	Australia	16 Feb 1990	AustLII	2
[1989] HKCFI 416 (9 November 1989)	[1989] HKCFI 416	Hong Kong Court of First Instance	Hong Kong	9 Nov 1989	HKLII
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII	37
[1988] HKCFI 410 (21 November 1988)	[1988] HKCFI 410	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
Commissioner of Inland Revenue v Waylee Investments Ltd	[1988] HKCFI 101	Hong Kong Court of First Instance	Hong Kong	21 Nov 1988	HKLII
VT85/282 and Commissioner of Taxation	[1987] AATA 45; 18 ATR 3438	Administrative Appeals Tribunal	Australia	17 Feb 1987	AustLII
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII	147
Commissioner for Inland Revenue v DR Chang Liang-Jen	[1977] HKCFI 67	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
[1977] HKCFI 113 (3 December 1977)	[1977] HKCFI 113	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII	75
Irrigation Industries Ltd v The Minister of National Revenue	[1962] SCR 346	Supreme Court of Canada	Canada	26 Mar 1962	Supreme Court of Canada	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
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	2
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII	1136
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII	111
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII	17

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

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