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De Beers Consolidated Mines Ltd v Howe     73

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty)	[2024] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2024	BAILII
Tulip Trading Ltd v Bitcoin Association for BSV	[2022] EWHC 2 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Jan 2022	BAILII		2
HM Revenue and Customs v Development Securities Plc	[2020] EWCA Civ 1705	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2020	BAILII		2
Flooring Xtra Stores Pty Ltd v Guymer	[2020] VCC 704	County Court of Victoria	Australia - Victoria	28 May 2020	AustLII		1
Fitout and Maintenance Pty Ltd and Joshua Hill	[2020] VCC 319	County Court of Victoria	Australia - Victoria	3 Apr 2020	AustLII		1
Powell v Depuy International Ltd	[2019] SASC 116	Supreme Court of South Australia	Australia - South Australia	9 Jul 2019	AustLII
Sante Wines Pty Ltd v Paxton Wines Pty Ltd	[2018] SASC 104	Supreme Court of South Australia	Australia - South Australia	19 Jul 2018	AustLII
Ultramarine (Antigua) Ltd v Sunsail (Antigua) Ltd	[2017] ECarSC 150	Eastern Caribbean Supreme Court	International	7 Apr 2017	CommonLII
Lee and Bunter v Revenue and Customs Commissioners	[2017] UKFTT 279	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2017	BAILII		4
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII		23
Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation	[2016] HCATrans 184	High Court of Australia	Australia - Commonwealth	25 Aug 2016	AustLII
Bywater Investments Ltd v Commissioner of Taxation	[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385	Federal Court of Australia	Australia - Commonwealth	11 Dec 2015	AustLII		6
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276)	[2015] ZATC 2	South Africa Tax Court	South Africa	15 May 2015	SAFLII
Hua Wang Bank Berhad v Commissioner of Taxation	[2014] FCA 1392; (2014) 100 ATR 244	Federal Court of Australia	Australia - Commonwealth	19 Dec 2014	AustLII		22
Vinelight Nominees Ltd v Commissioner of Inland Revenue	[2013] NZCA 655; (2013) 26 NZTC 21-055	Court of Appeal of New Zealand	New Zealand	16 Dec 2013	NZLII		7
BA/LLB(Hons) I Vinelight Nominees Ltd v Commissioner of Inland Revenue	[2012] NZHC 3306; (2012) 25 NZTC 20-155	High Court of New Zealand	New Zealand	7 Dec 2012	NZLII		4
v Trust v Commissioner of Inland Revenue	[2011] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	5 Aug 2011	NZLII		1
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
Advance Earthmovers Pty Ltd v Fubew Pty Ltd	[2009] NSWCA 337	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Oct 2009	AustLII		6
Laerstate BV v Revenue & Customs	[2009] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2009	BAILII		2
[2009] HKCFI 194 (25 February 2009)	[2009] HKCFI 194	Hong Kong Court of First Instance	Hong Kong	25 Feb 2009	HKLII
Ahn Sang Gyun v Commissioner of Inland Revenue	[2009] HKCFI 134	Hong Kong Court of First Instance	Hong Kong	25 Feb 2009	HKLII
Trevor Smallwood Trust v Revenue & Customs	[2008] UKSPC SPC00669	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Feb 2008	BAILII
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997	[2008] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997	[2008] ATOTR TR2008/9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
News Datacom Ltd & News Data Security Products Ltd v Revenue & Customs	[2006] UKSPC SPC00561	United Kingdom Special Commissioners of Income Tax	United Kingdom	6 Sep 2006	BAILII
Royal & Sun Alliance Insurance plc v MK Digital FZE (Cyrpus) Ltd	[2006] EWCA Civ 629; [2006] 2 Lloyds Rep 110; [2006] 2 All ER (Comm) 145; [2006] All ER (D) 246	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 May 2006	BAILII		10
Wood v Holden	[2005] EWHC 547 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Apr 2005	BAILII		8
R v HM Inspector of Taxes	[2004] UKSC SPC00422	United Kingdom Supreme Court	United Kingdom	18 May 2004	BAILII
Al Fayed v Advocate General for Scotland	[2004] ScotCS 112	Scottish Court of Session	United Kingdom - Scotland	11 May 2004	BAILII
[2002] Hkcfi 804 (30 July 2002)	[2002] HKCFI 804	Hong Kong Court of First Instance	Hong Kong	30 Jul 2002	HKLII
[2002] Hkcfi 702 (27 June 2002)	[2002] HKCFI 702	Hong Kong Court of First Instance	Hong Kong	27 Jun 2002	HKLII
[2000] Hkcfi 756 (21 June 2000)	[2000] HKCFI 756	Hong Kong Court of First Instance	Hong Kong	21 Jun 2000	HKLII
[1996] Hkcfi 339 (5 June 1996)	[1996] HKCFI 339	Hong Kong Court of First Instance	Hong Kong	5 Jun 1996	HKLII
Commissioner of Inland Revenue v Bartica Investment Ltd	[1996] HKCFI 578; [1996] 4 HKC 599	Hong Kong Court of First Instance	Hong Kong	5 Jun 1996	HKLII
New Horizons Ltd v Union of India	[1994] INSC 572; (1995) 1 SCC 478	Supreme Court of India	India	9 Nov 1994	LIIofIndia		22
[1988] Hkca 141 (27 May 1988)	[1988] HKCA 141	Hong Kong Court of Appeal	Hong Kong	27 May 1988	HKLII
BHP Petroleum Pty Ltd v Oil Basins Ltd	[1985] VicRp 71; [1985] VR 725		Australia - Victoria	3 Apr 1985	AustLII		33
Mecleod & Co Ltd v Orissa	[1983] INSC 185; 1983 2 SCALE 750; 1984 1 SCR 865	Supreme Court of India	India	23 Nov 1983	LIIofIndia
Blue Diamonds Ltd v Amsterdam Rotterdam Bank M v (Amro Bank Case) - SLR - 249, Vol 2 of 1993	[1980] LKSC 5	Sri Lankan Supreme Court	Sri Lanka	10 Oct 1980	AsianLII
Canada Life v CIBC	[1979] 2 SCR 669	Supreme Court of Canada	Canada	22 May 1979	Supreme Court of Canada
Luckins v Highway Motel (Carnarvon) Pty Ltd	[1975] HCA 50; (1975) 133 CLR 164; 7 ALR 413; 50 ALJR 309	High Court of Australia	Australia - Commonwealth	29 Oct 1975	AustLII		53
Commissioner of Taxes v McFarlane NZCA	[1952] NZGazLawRp 11; (1952) 54 GLR 187; [1952] NZLR 349	New Zealand Gazette Law Reports	New Zealand	31 Mar 1952	NZLII
Bathurst Assessors v R	[1951] SCR 872	Supreme Court of Canada	Canada	2 Oct 1951	Supreme Court of Canada
Waterloo Pastoral Co Ltd v FCT	[1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329	High Court of Australia	Australia - Commonwealth	19 Sep 1946	AustLII		17
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		199
North Australian Pastoral Co Ltd v FCT	[1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121	High Court of Australia	Australia - Commonwealth	19 Jun 1946	AustLII		27
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII		457
Luxford v Reeves	[1941] ArgusLawRp 8; (1941) 47 ALR 124	Argus Law Reports	Australia	4 Mar 1941	AustLII
Koitaki Para Rubber Estates Ltd v FCT	[1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303	High Court of Australia	Australia - Commonwealth	26 Nov 1940	AustLII		22
Pachaiammal v Hindustan Co-operative Insurance Society Ltd Madras	[1940] AllINRprMad 135; [1941] AIR Mad 270	All India Reporter - Madras	India - Tamil Nadu	16 Aug 1940	AsianLII
Co - Shares	[1926] ArgusLawRpCN 12; (1926) 32 ALR (CN) 14	Argus Law Reports, Current Notes	Australia	26 Oct 1926	AustLII
Circular Sawmilling Co Ltd v Deputy Commissioner of Taxes	20 Tas LR 8		Australia - Tasmania	4 Nov 1924	AustLII
Daimler Co , Ltd v Continental Tyre and Rubber Co (Great Britain), Ltd	[1916] UKHL 845	House of Lords	United Kingdom	30 Jun 1916	BAILII
Moss & Phillips v Donohoe	[1915] HCA 62; 20 CLR 580; 21 ALR 450	High Court of Australia	Australia - Commonwealth	17 Sep 1915	AustLII		6
Usher's Wiltshire Brewery, Ltd v Bruce (Surveyor of Taxes)	[1914] UKHL 894	House of Lords	United Kingdom	4 Dec 1914	BAILII
American thread Co v Joyce	[1913] UKHL 665	House of Lords	United Kingdom	3 Feb 1913	BAILII
Ogilvie v Inland Revenue	[1908] ScotLR 725		United Kingdom - Scotland	17 Jun 1908	BAILII
Clark v Balm, Hill & Co	[1908] UKLawRpKQB 24; [1908] 1 KB 667		United Kingdom	14 Feb 1908	CommonLII		3
Rey v Lecouturier	[1907] UKLawRpCh 166; [1908] 2 Ch 715	Court of Chancery	United Kingdom	11 Dec 1907	CommonLII		5
Mulder v Mulder	[1906] ArgusLawRp 61; [1906] VLR 388; 12 ALR 210; 27 ALT 216	Argus Law Reports	Australia - Victoria	23 May 1906	AustLII		1
Horton & Sons Ltd v Sewell	[1906] ArgusLawRp 53	Argus Law Reports	Australia	14 May 1906	AustLII
Commissioner of Taxes v Miramar Land Co (Ltd) NZCA	[1906] NZGazLawRp 53; (1906) 8 GLR 590; 26 NZLRCA 723; (1905) 26 NZLR 723	New Zealand Gazette Law Reports	New Zealand	27 Apr 1906	NZLII
A/asian Automatic Weighing Machine Co, Re	1 Tas LR 112		Australia - Tasmania	9 Oct 1905	AustLII
Anon	1 Tas LR 116		Australia - Tasmania	6 Oct 1905	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Jurisdiction, Procedures and Administration of Local Courts	[1988] WALRC 2	Western Australian Law Reform Commission	Australia - Western Australia	circa 1988	AustLII
Jurisdiction, Procedures and Administration of Local Courts	[1988] WALRC 73	Western Australian Law Reform Commission	Australia - Western Australia	circa 1988	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Still a Problem Child: Central Management and Control after RITA"	[2005] RevenueLawJl 7	Dirkis, Michael	Australia	circa 2005	AustLII
"Jurisdiction To Tax And The Case For Threshold Reform"	[2005] JlATaxTA 14	Sadiq, Kerrie	Australia	circa 2005	AustLII
"Developing a New Test of Fiscal Residence for Companies"	(2003) 26 University of New South Wales Law Journal 622	Collett, Matthew	Australia	circa 2003	AustLII
"Developments in Cross-Border Insolvency Practice in United Kingdom"	(2002) 14 (2) Bond Law Review 347	Omar, Paul	Australia	circa 2002	AustLII
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"	(1998) 21 University of New South Wales Law Journal 436	Kohl, Uta	Australia	circa 1998	AustLII		2
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Goerz & Co v Bell	[1904] UKLawRpKQB 60; (1904) 2 KB 136		United Kingdom	11 Mar 1904	CommonLII		5
Kodak Ltd v Clark	[1902] UKLawRpKQB 111; [1902] 2 KB 450		United Kingdom	23 Jun 1902	CommonLII		8
Dunlop Pneumatic Tyre Co Ltd v Actien-Gesellschaft Fur Motor Und Motorfahrzeubau Vorm Cudell & Co	[1902] UKLawRpKQB 3; [1902] 1 KB 342; [1900-3] All ER 195; 71 LJKB 284; 86 LT 472	King's Bench	United Kingdom	15 Jan 1902	CommonLII		25
[1901] 2 KB 136	[1901] 2 KB 136		United Kingdom	circa 1901	LexisNexis / Westlaw		1
La Bourgogne	[1899] UKLawRpAC 25; [1898] UKLawRpPro 33; [1899] AC 431; [1899] P 1		United Kingdom	8 Nov 1898	CommonLII		22
[1896] AC 325	[1896] AC 325		United Kingdom	circa 1896	LexisNexis / Westlaw		35
San Paulo (Brazilian) Railway Co Ltd v SG Carter (Surveyor of Taxes)	[1895] UKLawRpAC 53; [1895] UKLawRpKQB 32; [1895] 1 QB 580; [1896] AC 31; 3 Tax Cas 407		United Kingdom	22 Feb 1895	CommonLII		25
Smith v Wood (No 1)	[1889] UKLawRpKQB 114; 23 QBD 519		United Kingdom	28 Jun 1889	CommonLII		17
Colquhoun v Brooks	[1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52	Queen's Bench	United Kingdom	30 Apr 1888	CommonLII		118
Erichsen v Last	[1881] UKLawRpKQB 165; LR 8 QBD 414		United Kingdom	6 Dec 1881	CommonLII		43
Gilbertson v Fergusson	[1881] UKLawRpKQB 81; (1881) 7 QBD 562		United Kingdom	10 May 1881	CommonLII		8
Breull, Ex parte; In re Bowie	[1880] UKLawRpCh 303; 16 Ch D 484	Court of Chancery	United Kingdom	9 Dec 1880	CommonLII		28
Cesena Sulphur Co Ltd v Nicholson	[1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88	Court of Exchequer	United Kingdom	2 Feb 1876	CommonLII		44
Attorney General v Alexander	[1874] UKLawRpExch 41; LR 10 Exch 20	Court of Exchequer	United Kingdom	20 Nov 1874	CommonLII		9
Sulley v The Attorney General	[1860] EngR 747; 5 H & N 711; 29 LJEx 464; 157 ER 1364	Court of Exchequer	United Kingdom	circa 1860	CommonLII		22
(1859) 13 Gray 488	(1859) 13 Gray 488		United States - Massachusetts	circa 1859			1
Alivon , Provisional Syndics of the Estate and Effects of Peter Beuvain, a Bankrupt, v Furnival	[1834] EngR 3; 1 Cr M & R 277; 149 ER 1084; 3 Tyr 9681	Court of Exchequer	United Kingdom	circa 1834	CommonLII		11