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Sun Insurance Office v Clark     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2022] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII		1
Rainbow Reef Enterprises Ltd v Fiji Revenue and Customs Authority	[2020] FJCA 32	Court of Appeal of Fiji	Fiji	28 Feb 2020	PacLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Tascone and Australian Community Pharmacy Authority and Katsavos and Katsavos and Kouzas (Parties Joined)	[2011] AATA 724	Administrative Appeals Tribunal	Australia	19 Oct 2011	AustLII		6
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2011] HKCFI 415; (2011) 6 HKC 169	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
Clark v Inglis	[2010] NSWCA 144; 79 ATR 447; [2010] ATC 20-194	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jun 2010	AustLII		11
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		6
Revenue And Customs v William Grant & Sons Distillers Ltd	[2005] ScotCS CSIH_63	Scottish Court of Session	United Kingdom - Scotland	23 Aug 2005	BAILII
Queensland v Mowburn Nominees Pty Ltd (No 2)	[2005] QCA 220; [2006] 1 Qd R 53	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Jun 2005	AustLII		1
GSTR 2003/9 - Goods and Services Tax: financial acquisitions threshold	[2003] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/9 - Goods and Services Tax: financial acquisitions threshold	[2003] ATOGSTR GSTR2003/9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2002/D6 - Goods and Services Tax: financial acquisitions threshold	[2002] ATODGSTR GSTR2002/D6	Australian Taxation Office	Australia - Commonwealth	30 Oct 2002	AustLII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII		6
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR TR94/32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII		2
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn	[1989] FCA 32	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII
Commissioner of Inland Revenue v Southern Pacific Insurance Co (Fiji) Ltd	[1984] FJCA 8	Court of Appeal of Fiji	Fiji	13 Mar 1984	PacLII
Lo and Lo v Commissioner of Inland Revenue	[1982] HKCFI 106	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
[1982] Hkcfi 21 (18 March 1982)	[1982] HKCFI 21	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Mental Box Co of India Ltd v Their Workmen	[1968] INSC 197; [1969] 1 SCR 750; AIR 1969 SC 612	Supreme Court of India	India	20 Aug 1968	LIIofIndia		5
Indian Molasses Co (Private) Ltd v the Commissioner of Income-Tax, West Bengal	[1959] INSC 60; 1959 2 SCR Supl 964; AIR 1959 SC 1049	Supreme Court of India	India	5 May 1959	LIIofIndia		1
Commissioner of Excess Profits Tax, West Bengal v the Ruby General Insurance Co Ltd	[1957] INSC 39; [1957] SCR 1002; AIR 1957 SC 669	Supreme Court of India	India	24 Apr 1957	LIIofIndia
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII		24
Minister of National Revenue v Anaconda American Brass Ltd (Canada)	[1955] UKPC 36	Privy Council	United Kingdom	13 Dec 1955	BAILII
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		41
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
Commissioner of Taxes (Q) v Burke	[1926] ArgusLawRp 43; 38 CLR 314; 32 ALR 378	Argus Law Reports	Australia - Commonwealth	29 Jun 1926	AustLII		4
Sun Insurance Office v Clark	[1912] UKHL TC_6_59; [1912] AC 443	House of Lords	United Kingdom	7 Mar 1912	BAILII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Foreign Currency Translation: The Beginning Of A New Era"	[2005] JlATaxTA 7	Hanlon, Dean; Nethercott, Les	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges"	(2004) 2 E-Journal of Tax Research 71	Freedman, Judith	Australia	circa 2004	AustLII		1
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1963] Ukhl TC_6_59	[1963] UKHL TC_6_59	House of Lords	United Kingdom	circa 1963	BAILII		1
Sun Insurance Office v Clark	[1912] AC 443; [1912] UKHL TC_6_59	House of Lords	United Kingdom	circa 1912	LexisNexis / Westlaw		38