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Van den Berghs Ltd v Clark     84

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Patrick Cox Asia Ltd v the Commissioner of Inland Revenue	[2023] HKCFI 2676; [2024] 1 HKC 262	Hong Kong Court of First Instance	Hong Kong	19 Oct 2023	HKLII
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
Messrs Elliot Balnakeil v Revenue & Customs (INCOME TAX - partnership return - enquiry and closure notice)	[2021] UKFTT 193	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2021	BAILII
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue	[2020] HKCFI 1649	Hong Kong Court of First Instance	Hong Kong	28 Jul 2020	HKLII		2
JSJG and Commissioner of Taxation (Taxation)	[2019] AATA 336	Administrative Appeals Tribunal	Australia	7 Mar 2019	AustLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2018] NZCA 296; (2018) 28 NZTC 23-066	Court of Appeal of New Zealand	New Zealand	7 Aug 2018	NZLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
Ausnet Transmission Group Pty Ltd v FCT	[2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521	High Court of Australia	Australia - Commonwealth	5 Aug 2015	AustLII		32
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
Mr Christopher Huhtala v Revenue & Customs	[2012] UKFTT 79	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2012	BAILII
G Pratt & Sons v Revenue & Customs	[2011] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2011	BAILII		1
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs	[2009] UKFTT 318	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2009	BAILII
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08)	[2009] ZASCA 37; 2009 5 SA 238; [2009] 3 All SA 230	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2009	SAFLII		3
LLP v Revenue & Customs	[2008] UKSPC SPC00695	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Jun 2008	BAILII
LawCite W J FOurie Beleggings CC v Commisioner of the South African Revenue Services (A264/2004)	[2007] ZAFSHC 118	High Court of South Africa - Free State Division	South Africa	27 Sep 2007	SAFLII
Kato Kagaku Co Ltd v Revenue & Customs	[2007] UKSC SPC00598	United Kingdom Supreme Court	United Kingdom	7 Mar 2007	BAILII
Triage Services Ltd v Her Majesty's Revenue and Customs	[2006] UKSPC SPC00519	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Jan 2006	BAILII
WJ Fourie Beleggings BK v Kommissaris van die Suid-Afrikaanse Inkomstediens (11261)	[2005] ZAFSHC 90	High Court of South Africa - Free State Division	South Africa	11 Aug 2005	SAFLII
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Sommer v FCT	[2002] FCA 1205; (2002) 51 ATR 102	Federal Court of Australia	Australia - Commonwealth	27 Sep 2002	AustLII		8
Vernede, Executors of v Inland Revenue	[2000] UKSC SPC00259	United Kingdom Supreme Court	United Kingdom	9 Oct 2000	BAILII
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		100
Coward and Commissioner of Taxation	[1999] AATA 132; 41 ATR 1138; (1999) 54 ALD 83	Administrative Appeals Tribunal	Australia	9 Mar 1999	AustLII		9
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd	[1997] FCA 363	Federal Court of Australia	Australia - Commonwealth	16 May 1997	AustLII		6
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes)	[1997] EWCA Civ 1297	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 1997	BAILII		2
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Liftronic Pty Ltd v Commissioner of Taxation	[1996] FCA 1474	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Collector of Customs v Pozzolanic Enterprises Pty Ltd	[1993] FCA 456; (1993) 43 FCR 280; (1993) 18 AAR 9; (1993) 115 ALR 1	Federal Court of Australia	Australia - Commonwealth	15 Sep 1993	AustLII		253
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Re Taxation Appeals	[1992] AATA 55; (1992) 23 ATR 1057	Administrative Appeals Tribunal	Australia	18 Feb 1992	AustLII		3
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 377	Federal Court of Australia	Australia - Commonwealth	16 Aug 1991	AustLII
Thomas Borthwick & Sons (Australasia) Ltd v Commissioner of Inland Revenue HC Wellington M197/87	[1991] NZHC 3111; (1991) 15 TRNZ 679; (1991) 13 NZTC 8,063	High Court of New Zealand	New Zealand	12 Feb 1991	NZLII
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 486	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII		1
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation	[1990] FCA 341	Federal Court of Australia	Australia - Commonwealth	5 Sep 1990	AustLII
Re Moneymen Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 246	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII
Re Taxation Appeals	[1990] AATA 150	Administrative Appeals Tribunal	Australia	14 Jun 1990	AustLII
TRA 88/225 v Commissioner of Inland Revenue	[1989] NZTRA 75	New Zealand Taxation Review Authority	New Zealand	15 Sep 1989	NZLII
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1989] FCA 110	Federal Court of Australia	Australia - Commonwealth	12 Apr 1989	AustLII
B439/1984 and Commissioner of Taxation	[1986] AATA 254	Administrative Appeals Tribunal	Australia	29 Aug 1986	AustLII
KR Greenslade Ltd v Commissioner of Inland Revenue HC Wellington M711/84	[1986] NZHC 962; (1986) 8 NZTC 5,197	High Court of New Zealand	New Zealand	30 Jul 1986	NZLII		1
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay	[1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269	Supreme Court of India	India	16 Jul 1986	LIIofIndia
Cit Bombay City v Bombay Burmah Trading Corporation, Bombay	[1986] INSC 135; 1986 2 SCALE 277; 1986 3 SCR 269	Supreme Court of India	India	16 Jul 1986	LIIofIndia
Cook Islands Motor Centre Ltd v Collector of Inland Revenue	[1980] CKHC 1	High Court of the Cook Islands	Cook Islands	14 May 1980	PacLII
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		20
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
J & K , Himachal Pradesh v Prabhu Dayal	[1971] INSC 274; 1972 1 SCR 911; AIR 1972 SC 386	Supreme Court of India	India	6 Oct 1971	LIIofIndia
HA Roberts Ltd v Minister of National Revenue	[1969] SCR 719	Supreme Court of Canada	Canada	6 Jun 1969	Supreme Court of Canada		1
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 23	Privy Council	United Kingdom	27 Jul 1965	BAILII
Kettlewell Bullen and Co v Commissioner of Income-Tax, Calcutta	[1964] INSC 149; (1964) 8 SCR 97; AIR 1965 SC 65	Supreme Court of India	India	1 May 1964	LIIofIndia		1
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
P H Divecha & Anr v Commissioner of Income-Tax,bombay i	[1962] INSC 358; 1963 2 SCR Supl 949	Supreme Court of India	India	11 Dec 1962	LIIofIndia
Senairam Doongarmall v Commissioner of Income-Tax, Assam	[1961] INSC 89; 1962 1 SCR 257; AIR 1961 SC 1579	Supreme Court of India	India	13 Mar 1961	LIIofIndia		3
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons	[1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814	Supreme Court of India	India	20 Mar 1959	LIIofIndia
Commissioner of Income-Tax, Nagpur v Rai Bahadur Jairam Valji	[1958] INSC 96; 1959 1 SCR Supl 110; AIR 1959 SC 291	Supreme Court of India	India	7 Oct 1958	LIIofIndia
Commissioner of Income Tax and Excess Profits Tax v the South India Pictures Ltd	[1956] INSC 21; [1956] SCR 223; AIR 1956 SC 492	Supreme Court of India	India	14 Mar 1956	LIIofIndia		3
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal	[1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89	Supreme Court of India	India	11 Nov 1954	LIIofIndia		7
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
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		57
Guinea Airways Ltd v Commissioner of Taxation	[1949] ArgusLawRp 124; (1950) 57 ALR 16	Argus Law Reports	Australia	22 Dec 1949	AustLII
Commissioner of Income tax, Madras v Messrs Siddareddy Venkatasubba Reddy and Bros, Gudur	[1948] AllINRprMad 251; [1949] AIR Mad 568	All India Reporter - Madras	India - Tamil Nadu	3 Sep 1948	AsianLII
Seven Up Co v OT Ltd	[1947] ArgusLawRp 67; (1947) 53 ALR 436	Argus Law Reports	Australia	19 Aug 1947	AustLII
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Income-tax Appellate Tribunal, Bombay v Haji Sabumiyan Haji Sirajuddin	[1944] AllINRprNag 101	All India Reporter - Nagpur	India	8 Dec 1944	AsianLII
McCauley v Commissioner of Taxation	[1944] ArgusLawRp 50; (1944) 50 ALR 306	Argus Law Reports	Australia	28 Jul 1944	AustLII
Commissioner of Income-tax, Madras v Harveys Ltd, Tuticorin	[1940] AllINRprMad 235; [1940] AIR Mad 602	All India Reporter - Madras	India - Tamil Nadu	4 Mar 1940	AsianLII
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Commissioner of Taxation (NSW) v Ash; Ash v FCT	[1938] ArgusLawRp 112; (1939) 45 ALR 280	Argus Law Reports	Australia	23 Dec 1938	AustLII
Commissioner of Taxation (NSW) v Ash	[1938] HCA 68; (1938) 61 CLR 263; 5 ATD 76	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		28
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 81; (1938) 44 ALR 498	Argus Law Reports	Australia	17 Sep 1938	AustLII
Wright v The Victorian Railways Commissioners	[1938] ArgusLawRp 76; (1938) 44 ALR 501	Argus Law Reports	Australia	6 Sep 1938	AustLII
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
Commissioner of Taxes (Vic) v Phillips	[1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20	High Court of Australia	Australia - Commonwealth	27 Apr 1936	AustLII		41

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Legal Autopoiesis and The Capital/Revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	AustLII
"Myer Case and the Taxation of Gains in 1988, The"	(1986-1988) 11 Sydney Law Review 619	Taylor, Charlie; Rankin, Rob	Australia	circa 1988	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth"	(1966-1967) 2 Federal Law Review 115	Higgins, T J	Australia	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1963] Ukhl TC_19_390	[1963] UKHL TC_19_390	House of Lords	United Kingdom	circa 1963	BAILII		1