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Craddock v Zevo Finance Co Ltd   flag  14

(1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR TR2008/5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Curran v FCT [1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439 High Court of Australia Australia - Commonwealth 4 Nov 1974 AustLII flag 46
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2018] NZHC 2860 High Court of New Zealand New Zealand 5 Nov 2018 NZLII flag 1
Halliwell v Commissioner of Inland Revenue HC Wellington AP193/90 [1991] NZHC 2007; (1991) 13 NZTC 8,197 High Court of New Zealand New Zealand 27 Aug 1991 NZLII flag 1
Lim Foo Yong Sendirian Berhad v The Comptroller รป General Inland Revenue (Malaysia) [1986] UKPC 19 Privy Council United Kingdom 20 Mar 1986 BAILII flag
TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (1102) [2005] ZATC 23 South Africa Tax Court South Africa 10 Aug 2005 SAFLII flag
TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (11024) [2005] ZATC 9 South Africa Tax Court South Africa 18 May 2005 SAFLII flag
New Jehangir Vakil Mills Ltd v the Commissioner of Income-Tax [1959] INSC 80; [1960] 1 SCR 249; AIR 1959 SC 1177 Supreme Court of India India 12 May 1959 LIIofIndia flag 9
MacAonghusa v Ringmahon Co [2001] IESC 47; [2001] 2 IR 507 Supreme Court of Ireland Republic of Ireland 29 May 2001 BAILII flag 1
Health & Life Care Ltd (in Liquidation) v Price Waterhouse [1997] SASC 6240 Supreme Court of South Australia Australia - South Australia 7 Sep 1997 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Land as Trading Stock" (1994) 2 Waikato Law Review 69 Chan, Winnie New Zealand circa 1994 NZLII flag 1
"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 flag

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