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Inland Revenue Commissioners v Clay   flag  82

[1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414
United Kingdom - Scotland
10th June, 1914

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kilgour v Commissioner of Taxation [2024] FCA 687 Federal Court of Australia Australia - Commonwealth 26 Jun 2024 AustLII flag 1
Bell v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity) [2023] UKFTT 989 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
KAY v Revenue & Customs (INCOME TAX - Claim for relief on gift of shares to charity under section 587B of the Income and Corporation Taxes Act 1988 - shares listed on the Alternative Investment Market (AIM)) [2023] UKFTT 861 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Oct 2023 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Conran (INCOME AND CORPORATION TAX - valuation of transfer of licensing agreement between group LLP to group Co) [2023] UKUT 166 United Kingdom Upper Tribunal United Kingdom 12 Jul 2023 BAILII flag
Executors of the Estate of Linington v HMRC [2023] UKFTT 89 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
(1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM) [2022] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2022 BAILII flag 1
McArthur & Another v Revenue and Customs [2021] UKFTT 237 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2021 BAILII flag 2
Fook Lee Holdings Ltd v the Secretary for Transport and Housing [2021] HKLdT 36 Hong Kong Lands Tribunal Hong Kong 21 May 2021 HKLII flag 1
Top Harmony Ltd v Cheung Yuet Sheung [2020] HKLdT 42 Hong Kong Lands Tribunal Hong Kong 15 Oct 2020 HKLII flag
Chow Wai Shing Daniel v Lu Ying [2020] HKCFI 2148 Hong Kong Court of First Instance Hong Kong 24 Aug 2020 HKLII flag 2
Assessor for Lothian Valuation Joint Board Against Mark McLaughlin [2020] ScotCS CSIH_16 Scottish Court of Session United Kingdom - Scotland 22 Apr 2020 BAILII flag
Horsford v Horsford [2020] EWHC 584 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Mar 2020 BAILII flag 2
May (see Patel & others v RCC [2019] UKFTT 620 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2019 BAILII flag 1
Northern Territory v Griffiths [2019] HCA 7; (2019) 269 CLR 1; (2019) 364 ALR 208; (2019) 93 ALJR 327 High Court of Australia Australia - Commonwealth 13 Mar 2019 AustLII flag 61
First Mate Development Ltd v Gee Wing Chung, the Administrator of the Estate of Liu Wai Yan Also Known As Bo Fong Liu Gee, Deceased [2018] HKLdT 16 Hong Kong Lands Tribunal Hong Kong 15 Mar 2018 HKLII flag 1
677eu16a 6797u16a 7f6eu16a 696du16a 6709u16a 9650u16a 516cu16a 53f8u16a 5c0du16a 540du16a 5fb7u16a 5927u16a 6a13u16a 696du16a 4e3bu16a 7acbu16a 6848u16a 6cd5u16a 5718u16a [2018] HKLdT 8 Hong Kong Lands Tribunal Hong Kong 15 Mar 2018 HKLII flag
First Mate Development Ltd v Gee Wing Chung, the Administrator of the Estate of Liu Wai Yan Also Known As Bo Fong Liu Gee, Deceased [2018] HKLdT 4; [2018] 3 HKC 85; [2018] 1 HKLRD 668 Hong Kong Lands Tribunal Hong Kong 19 Jan 2018 HKLII flag 5
Commissioner of Taxation v Miley [2017] FCA 1396; (2017) 106 ATR 779 Federal Court of Australia Australia - Commonwealth 28 Nov 2017 AustLII flag 7
[2017] HKLdT 39 (4 August 2017) [2017] HKLdT 39 Hong Kong Lands Tribunal Hong Kong 4 Aug 2017 HKLII flag
Alliance Fame Ltd v Mak Kam To [2017] HKLdT 87 Hong Kong Lands Tribunal Hong Kong 4 Aug 2017 HKLII flag
Netley v HM Revenue & Customs [2017] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2017 BAILII flag 5
Commissioner of Rating and Valuation [2016] HKLdT 107 Hong Kong Lands Tribunal Hong Kong 23 Sep 2016 HKLII flag
[2016] HKLdT 29 (6 May 2016) [2016] HKLdT 29 Hong Kong Lands Tribunal Hong Kong 6 May 2016 HKLII flag
[2016] HKLdT 28 (6 May 2016) [2016] HKLdT 28 Hong Kong Lands Tribunal Hong Kong 6 May 2016 HKLII flag
PENNY’S BAY INVESTMENT CO LTD v. DIRECTOR OF LANDS [2016] HKLdT 31 Hong Kong Lands Tribunal Hong Kong 6 May 2016 HKLII flag
Incorporated Owners of Tone King Building v Topglee Ltd [2016] HKLdT 32 Hong Kong Lands Tribunal Hong Kong 6 May 2016 HKLII flag 1
First Kind Ltd v Liu Keng Chor, the Administrator of the Estate of li Fung Man Deceased [2016] HKLT 52 [2016] 3 HKLRD 39; [2016] 4 HKC 90 Hong Kong 6 May 2016 HKLII flag 5
PK Airfinance SARL v Alpstream AG [2015] EWCA Civ 1318 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2015 BAILII flag 5
Pryor v Minister of Land Information [2015] NZHC 3117 High Court of New Zealand New Zealand 10 Dec 2015 NZLII flag 4
- Elitestone Ltd v National Grid Gas Plc [2015] UKUT 452 United Kingdom Upper Tribunal United Kingdom 2 Sep 2015 BAILII flag
Foulser v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) [2015] UKFTT 220 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2015 BAILII flag
Earthquake Commission v Whiting [2015] NZCA 114 Court of Appeal of New Zealand New Zealand 16 Apr 2015 NZLII flag 3
- Miller v Network Rail Infrastructure Ltd [2014] UKUT 264 United Kingdom Upper Tribunal United Kingdom 8 Jul 2014 BAILII flag
[2014] HKLdT 38 (18 June 2014) [2014] HKLdT 38 Hong Kong Lands Tribunal Hong Kong 18 Jun 2014 HKLII flag
Mr Nicholas Green v Revenue & Customs [2014] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2014 BAILII flag 1
[2014] HKLdT 24 (15 April 2014) [2014] HKLdT 24 Hong Kong Lands Tribunal Hong Kong 15 Apr 2014 HKLII flag
Ramac Holdings Ltd v Kent County Council [2014] UKUT 109 United Kingdom Upper Tribunal United Kingdom 3 Apr 2014 BAILII flag 2
Taras Nominees Pty Ltd v Commissioner of Taxation [2014] FCA 1; (2014) 94 ATR 751 Federal Court of Australia Australia - Commonwealth 14 Jan 2014 AustLII flag 4
AW Group Ltd v Taylor Walton (A Firm) [2013] EWHC 2610 (Ch) High Court of England and Wales United Kingdom - England and Wales 29 Jul 2013 BAILII flag 1
Savimaki v Sunshine Coast Regional Council [2013] QLC 33; (2013) 34 QLCR 125 Land Court of Queensland Australia - Queensland 7 Jun 2013 AustLII flag 3
R (on the application of Midlands Co-operative Society Ltd) v Birmingham City Council [2012] EWHC 620 (Admin); [2012] LGR 39 High Court of England and Wales United Kingdom - England and Wales 16 Mar 2012 BAILII flag 7
Barker v Revenue and Customs Commissioners [2011] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Oct 2011 BAILII flag 2
Solomon Marks v HMRC [2011] UKFTT 221 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Apr 2011 BAILII flag 3
Freehold Ltd v Earl Cadogan [2010] UKUT 321 United Kingdom Upper Tribunal United Kingdom 16 Sep 2010 BAILII flag 15
Bocardo SA v Star Energy UK Onshore Ltd [2010] UKSC 35; [2011] 1 AC 380; [2010] 3 All ER 975; [2010] All ER (D) 975; [2010] 3 WLR 654 United Kingdom Supreme Court United Kingdom 28 Jul 2010 BAILII flag 31
Transport for London (formerly London Underground Ltd) v Spirerose Ltd [2009] UKHL 44; [2009] 4 All ER 810; [2009] 1 WLR 1797; [2009] All ER (D) 324; [2009] RVR 225 House of Lords United Kingdom 30 Jul 2009 BAILII flag 77
Star Energy UK Onshore Ltd v Bocardo SA [2009] EWCA Civ 579 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Jun 2009 BAILII flag 5
Earl Cadogan v Sportelli [2008] UKHL 71 House of Lords United Kingdom 10 Dec 2008 BAILII flag 10
Bocardo SA v Star Energy UK Onshore Ltd [2008] EWHC 1756 (Ch); [2009] 1 All ER 517; [2008] 2 P & CR 496; [2008] All ER (D) 319 High Court of England and Wales United Kingdom - England and Wales 24 Jul 2008 BAILII flag 6
Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority [2008] HCA 5; (2008) 233 CLR 259; (2008) 242 ALR 383; (2008) 82 ALJR 489; (2008) 170 LGERA 345 High Court of Australia Australia - Commonwealth 27 Feb 2008 AustLII flag 236
Jumbuk Ltd v West Midlands Passenger Transport Executive [2008] EWLands CON_19_2007; [2008] RVR 186 England and Wales Lands Tribunal United Kingdom - England and Wales 4 Feb 2008 BAILII flag 2
Western Australian Planning Commission v Kelly [2007] WASCA 160 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Aug 2007 AustLII flag 3
Second Duke of Westminster, Trustees of the Will of v Regis Group (Barclays) Ltd [2007] EWLands LRA_82_2006 England and Wales Lands Tribunal United Kingdom - England and Wales 2 May 2007 BAILII flag
[2007] Hkcfi 347 (4 April 2007) [2007] HKCFI 347 Hong Kong Court of First Instance Hong Kong 4 Apr 2007 HKLII flag
Caruana v Port Macquarie-Hastings Council [2007] NSWLEC 109; (2007) 210 LGERA 1 Land and Environment Court of New South Wales Australia - New South Wales 6 Mar 2007 AustLII flag 22
[2007] HKLdT 3 (26 February 2007) [2007] HKLdT 3 Hong Kong Lands Tribunal Hong Kong 26 Feb 2007 HKLII flag
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD TD2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TD 2007/1 - Income tax: consolidation: in working out the market value of the goodwill of each business of an entity that becomes a subsidiary member of a consolidated group, should the value of related party transactions of each business of the entity be recognised on an arm's length basis? [2007] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Summerfield & Summerfield [2006] FamCA 1238 Family Court of Australia Australia 23 Nov 2006 AustLII flag 1
Kelly v Western Australian Planning Commission [2006] WASC 208 Supreme Court of Western Australia Australia - Western Australia 18 Sep 2006 AustLII flag 13
VW v Ew [2006] FamCA 269; [2006] FLC 93-261; 198 FLR 389; 35 Fam LR 149 Family Court of Australia Australia 11 Apr 2006 AustLII flag 5
Ralph and Repatriation Commission [2006] AATA 258 Administrative Appeals Tribunal Australia 17 Mar 2006 AustLII flag 5
MMAL Rentals Pty Ltd v Bruning [2004] NSWCA 451; (2004) 63 NSWLR 167; (2004) 139 IR 377 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 9 Dec 2004 AustLII flag 96
Minister of Natural Resources and Attorney General v Holiday Lands Ltd and Witte & Witte PC - Civil Appeal [2004] BZCA 5 Belize 14 Jun 2004 CommonLII flag
Waters v Welsh Development Agency [2004] UKHL 19; [2004] 2 All ER 915; [2004] 1 WLR 1304; [2004] RVR 153 House of Lords United Kingdom 29 Apr 2004 BAILII flag 84
HC615 AG v Shannon Foynes Port Co [2003] IEHC 615 High Court of Ireland Republic of Ireland 7 Mar 2003 BAILII flag
Yorkshire Traction Co Ltd v South Yorkshire Passenger Transport Executive [2002] EWLands ACQ_191_2000 England and Wales Lands Tribunal United Kingdom - England and Wales 8 Nov 2002 BAILII flag
Roberts v South Gloucestershire District Council [2001] EWLands ACQ_90_1993 England and Wales Lands Tribunal United Kingdom - England and Wales 27 Sep 2001 BAILII flag
Hooper v City & County of Swansea [2000] EWLands ACQ_68_1997 England and Wales Lands Tribunal United Kingdom - England and Wales 15 Feb 2000 BAILII flag
Dutton v Dutton & Brown [2000] EWHC Ch 167 High Court of England and Wales United Kingdom - England and Wales 3 Feb 2000 BAILII flag
London (1967 Act decisions) [1999] EWLVT 64 England and Wales Leasehold Valuation Tribunal United Kingdom - England and Wales 1 Dec 1999 BAILII flag
Alan Francis Croghan v Hawkesbury City Council [1998] NSWLEC 115 Land and Environment Court of New South Wales Australia - New South Wales 5 Jun 1998 AustLII flag
Walton v Commissioners of Inland Revenue [1995] EWCA Civ 61 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Nov 1995 BAILII flag
Goold & Rootsey v Commonwealth of Australia [1993] FCA 157; (1993) 42 FCR 51; (1993) 114 ALR 135; (1993) 79 LGERA 407 Federal Court of Australia Australia - Commonwealth 14 Apr 1993 AustLII flag 42
Sher NO v Administrator of the Transvaal (606/88) [1990] ZASCA 77; 1990 4 SA 545 Supreme Court of Appeal of South Africa South Africa 23 Aug 1990 SAFLII flag 10
Sarah Coventry Pty Ltd v Carmody [1974] VicRp 98; [1974] VR 830; (1973) 24 FLR 469 Australia - Victoria 20 Nov 1973 AustLII flag
Haunstrup (decd), Re [1960] VicRp 48; [1960] VR 302 Australia - Victoria 6 Mar 1959 AustLII flag 3
Ryde Brick and Tile Works Pty Ltd v The Minister (1951) 18 LGR (NSW) 117 Australia - New South Wales 14 Dec 1951 AustLII flag 1
Lehmann Estate v Beamish, Re (A Sale) (Land Sale Court, Napier) [1944] NZGazLawRp 82; [1944] NZLR 772; (1944) 46 GLR 396 New Zealand Gazette Law Reports New Zealand 11 Sep 1944 NZLII flag
Myer v Commissioner of Taxes [1936] VicLawRp 70; [1937] VLR 106; [1937] ALR 239 Australia - Victoria 16 Dec 1936 AustLII flag 8

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Towards a Compulsory Purchase [2003] EWLC 286 Law Commission United Kingdom 15 Dec 2003 BAILII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Between Economic and Legal Analysis of Incorporated Things: a Critical "NO" to Aedilitian Remedies" [2006] PER 9 Potchefstroom Electronic Law Journal South Africa circa 2006 SAFLII flag 1
"Valuation Principles in the Income Tax Assessment Act" (1996) 8 (2) Bond Law Review 114 Marks, Bernard Australia circa 1996 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inland Revenue Commissioners v Clay [1913] UKLawRpKQB 227; [1914] 1 KB 339 United Kingdom 15 Dec 1913 CommonLII flag 12
Lumsden v Commissioners of Inland Revenue [1913] UKLawRpKQB 165; [1913] 3 KB 809 United Kingdom 15 Oct 1913 CommonLII flag 4
Commissioners of Inland Revenue v Earl Fitzwilliam [1913] UKLawRpKQB 97; [1913] 2 KB 593 United Kingdom 23 May 1913 CommonLII flag 3
Inland Revenue Commissioners v Herbert [1913] UKLawRpAC 18; [1913] AC 326 United Kingdom 2 May 1913 CommonLII flag 16
Before the Finance [1909-10] Act 1910 United Kingdom circa 1910 flag 69
Re Lucas and Chesterfield Gas and Water Board [1908] UKLawRpKQB 128; [1909] 1 KB 16; [1908-10] All ER 251 United Kingdom 31 Jul 1908 CommonLII flag 71
Orchard v Simpson [1857] EngR 504; (1857) 2 CBNS 299; 140 ER 431 Court of Common Pleas United Kingdom circa 1857 CommonLII flag 5

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