|
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
|
|
|
|
Alliance Fame Ltd v Mak Kam To
|
[2017] HKLdT 87
|
Hong Kong Lands Tribunal
|
Hong Kong
|
4 Aug 2017
|
HKLII
|
|
|
|
Assessor for Lothian Valuation Joint Board Against Mark McLaughlin
|
[2020] ScotCS CSIH_16
|
Scottish Court of Session
|
United Kingdom - Scotland
|
22 Apr 2020
|
BAILII
|
|
|
|
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
|
|
1
|
|
Barker v Revenue and Customs Commissioners
|
[2011] UKFTT 645
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Oct 2011
|
BAILII
|
|
2
|
|
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
|
|
|
|
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
|
|
6
|
|
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
|
|
31 
|
|
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
|
|
22
|
|
Chow Wai Shing Daniel v Lu Ying
|
[2020] HKCFI 2148
|
Hong Kong Court of First Instance
|
Hong Kong
|
24 Aug 2020
|
HKLII
|
|
2
|
|
Commissioner of Rating and Valuation
|
[2016] HKLdT 107
|
Hong Kong Lands Tribunal
|
Hong Kong
|
23 Sep 2016
|
HKLII
|
|
|
|
Commissioner of Taxation v Miley
|
[2017] FCA 1396; (2017) 106 ATR 779
|
Federal Court of Australia
|
Australia - Commonwealth
|
28 Nov 2017
|
AustLII
|
|
7
|
|
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
|
|
|
|
Dutton v Dutton & Brown
|
[2000] EWHC Ch 167
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
3 Feb 2000
|
BAILII
|
|
|
|
Earl Cadogan v Sportelli
|
[2008] UKHL 71
|
House of Lords
|
United Kingdom
|
10 Dec 2008
|
BAILII
|
|
10
|
|
Earthquake Commission v Whiting
|
[2015] NZCA 114
|
Court of Appeal of New Zealand
|
New Zealand
|
16 Apr 2015
|
NZLII
|
|
3
|
|
- Elitestone Ltd v National Grid Gas Plc
|
[2015] UKUT 452
|
United Kingdom Upper Tribunal
|
United Kingdom
|
2 Sep 2015
|
BAILII
|
|
|
|
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
|
|
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
|
|
5
|
|
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
|
|
1
|
|
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
|
|
5
|
|
Fook Lee Holdings Ltd v the Secretary for Transport and Housing
|
[2021] HKLdT 36
|
Hong Kong Lands Tribunal
|
Hong Kong
|
21 May 2021
|
HKLII
|
|
1
|
|
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
|
|
|
|
Freehold Ltd v Earl Cadogan
|
[2010] UKUT 321
|
United Kingdom Upper Tribunal
|
United Kingdom
|
16 Sep 2010
|
BAILII
|
|
15
|
|
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
|
|
42
|
|
Haunstrup (decd), Re
|
[1960] VicRp 48; [1960] VR 302
|
|
Australia - Victoria
|
6 Mar 1959
|
AustLII
|
|
3
|
|
HC615 AG v Shannon Foynes Port Co
|
[2003] IEHC 615
|
High Court of Ireland
|
Republic of Ireland
|
7 Mar 2003
|
BAILII
|
|
|
|
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
|
|
|
|
Horsford v Horsford
|
[2020] EWHC 584 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
12 Mar 2020
|
BAILII
|
|
2
|
|
Incorporated Owners of Tone King Building v Topglee Ltd
|
[2016] HKLdT 32
|
Hong Kong Lands Tribunal
|
Hong Kong
|
6 May 2016
|
HKLII
|
|
1
|
|
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
|
|
2
|
|
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
|
|
|
|
Kelly v Western Australian Planning Commission
|
[2006] WASC 208
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
18 Sep 2006
|
AustLII
|
|
13
|
|
Kilgour v Commissioner of Taxation
|
[2024] FCA 687
|
Federal Court of Australia
|
Australia - Commonwealth
|
26 Jun 2024
|
AustLII
|
|
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
|
|
|
|
London (1967 Act decisions)
|
[1999] EWLVT 64
|
England and Wales Leasehold Valuation Tribunal
|
United Kingdom - England and Wales
|
1 Dec 1999
|
BAILII
|
|
|
|
May (see Patel & others v RCC
|
[2019] UKFTT 620
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2019
|
BAILII
|
|
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
|
|
2
|
|
- Miller v Network Rail Infrastructure Ltd
|
[2014] UKUT 264
|
United Kingdom Upper Tribunal
|
United Kingdom
|
8 Jul 2014
|
BAILII
|
|
|
|
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
|
|
|
|
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
|
|
96
|
|
Mr Nicholas Green v Revenue & Customs
|
[2014] UKFTT 396
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Apr 2014
|
BAILII
|
|
1
|
|
Myer v Commissioner of Taxes
|
[1936] VicLawRp 70; [1937] VLR 106; [1937] ALR 239
|
|
Australia - Victoria
|
16 Dec 1936
|
AustLII
|
|
8
|
|
Netley v HM Revenue & Customs
|
[2017] UKFTT 442
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 May 2017
|
BAILII
|
|
5
|
|
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
|
|
61
|
|
PENNY’S BAY INVESTMENT CO LTD v. DIRECTOR OF LANDS
|
[2016] HKLdT 31
|
Hong Kong Lands Tribunal
|
Hong Kong
|
6 May 2016
|
HKLII
|
|
|
|
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
|
|
5
|
|
Pryor v Minister of Land Information
|
[2015] NZHC 3117
|
High Court of New Zealand
|
New Zealand
|
10 Dec 2015
|
NZLII
|
|
4
|
|
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
|
|
7
|
|
Ralph and Repatriation Commission
|
[2006] AATA 258
|
Administrative Appeals Tribunal
|
Australia
|
17 Mar 2006
|
AustLII
|
|
5
|
|
Ramac Holdings Ltd v Kent County Council
|
[2014] UKUT 109
|
United Kingdom Upper Tribunal
|
United Kingdom
|
3 Apr 2014
|
BAILII
|
|
2
|
|
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
|
|
|
|
Ryde Brick and Tile Works Pty Ltd v The Minister
|
(1951) 18 LGR (NSW) 117
|
|
Australia - New South Wales
|
14 Dec 1951
|
AustLII
|
|
1
|
|
Sarah Coventry Pty Ltd v Carmody
|
[1974] VicRp 98; [1974] VR 830; (1973) 24 FLR 469
|
|
Australia - Victoria
|
20 Nov 1973
|
AustLII
|
|
|
|
Savimaki v Sunshine Coast Regional Council
|
[2013] QLC 33; (2013) 34 QLCR 125
|
Land Court of Queensland
|
Australia - Queensland
|
7 Jun 2013
|
AustLII
|
|
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
|
|
|
|
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
|
|
10
|
|
Solomon Marks v HMRC
|
[2011] UKFTT 221
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Apr 2011
|
BAILII
|
|
3
|
|
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
|
|
5
|
|
Summerfield & Summerfield
|
[2006] FamCA 1238
|
Family Court of Australia
|
Australia
|
23 Nov 2006
|
AustLII
|
|
1
|
|
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
|
|
4
|
|
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
|
|
|
|
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
|
|
|
|
Top Harmony Ltd v Cheung Yuet Sheung
|
[2020] HKLdT 42
|
Hong Kong Lands Tribunal
|
Hong Kong
|
15 Oct 2020
|
HKLII
|
|
|
|
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
|
|
77
|
|
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
|
|
5
|
|
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
|
|
236
|
|
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
|
|
|
|
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
|
|
84
|
|
Western Australian Planning Commission v Kelly
|
[2007] WASCA 160
|
Supreme Court of Western Australia - Court of Appeal
|
Australia - Western Australia
|
1 Aug 2007
|
AustLII
|
|
3
|
|
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
|
|
|
|
(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
|
|
1
|
|
[2007] Hkcfi 347 (4 April 2007)
|
[2007] HKCFI 347
|
Hong Kong Court of First Instance
|
Hong Kong
|
4 Apr 2007
|
HKLII
|
|
|
|
[2007] HKLdT 3 (26 February 2007)
|
[2007] HKLdT 3
|
Hong Kong Lands Tribunal
|
Hong Kong
|
26 Feb 2007
|
HKLII
|
|
|
|
[2014] HKLdT 24 (15 April 2014)
|
[2014] HKLdT 24
|
Hong Kong Lands Tribunal
|
Hong Kong
|
15 Apr 2014
|
HKLII
|
|
|
|
[2014] HKLdT 38 (18 June 2014)
|
[2014] HKLdT 38
|
Hong Kong Lands Tribunal
|
Hong Kong
|
18 Jun 2014
|
HKLII
|
|
|
|
[2016] HKLdT 28 (6 May 2016)
|
[2016] HKLdT 28
|
Hong Kong Lands Tribunal
|
Hong Kong
|
6 May 2016
|
HKLII
|
|
|
|
[2016] HKLdT 29 (6 May 2016)
|
[2016] HKLdT 29
|
Hong Kong Lands Tribunal
|
Hong Kong
|
6 May 2016
|
HKLII
|
|
|
|
[2017] HKLdT 39 (4 August 2017)
|
[2017] HKLdT 39
|
Hong Kong Lands Tribunal
|
Hong Kong
|
4 Aug 2017
|
HKLII
|
|
|
|
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|
[2018] HKLdT 8
|
Hong Kong Lands Tribunal
|
Hong Kong
|
15 Mar 2018
|
HKLII
|
|
|
