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J G Ingram & Son Ltd v Callaghan   flag  8

(1968) 45 Tax Cas 151; (1969) 1 WLR 456
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132 [1999] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132 [1999] ATOTR TR1999/9 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Re Australian Overseas Housing and Tourism Development Consortium Pty Ltd and Australlian Trade Commission [1987] AATA 197 Administrative Appeals Tribunal Australia 22 May 1987 AustLII flag
Revenue and Customs v Maco Door and Window Hardware (UK) Ltd [2006] EWHC 1832 (Ch); [2006] STI 1919; [2006] BTC 829 High Court of England and Wales United Kingdom - England and Wales 19 Jul 2006 BAILII flag 1
Netlogic Consulting Ltd v Revenue and Customs [2005] UKSPC SPC00477 United Kingdom Special Commissioners of Income Tax United Kingdom 24 May 2005 BAILII flag
Electronics Ltd v HM Inspector Of Taxes [2005] UKSPC SPC00476 United Kingdom Special Commissioners of Income Tax United Kingdom 13 Apr 2005 BAILII flag
Akkum v HM Inspector of Taxes [2004] UKSC SPC00446 United Kingdom Supreme Court United Kingdom 25 Nov 2004 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?" [2010] RevenueLawJl 7 Kutlaca, Aleksander Australia circa 2010 AustLII flag

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