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Morgan v Tate & Lyle Ltd   flag  51

[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BlackRock Holdco 5, LLC v HMRC [2024] EWCA Civ 330 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2024 BAILII flag 2
TR, SP AND SR ROGERS v Revenue & Customs (Income tax - legal expenses - whether or not incurred wholly and exclusively for the purposes of the trade) [2021] UKFTT 458 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2021 BAILII flag
Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2018 BAILII flag
East Allenheads Estate Ltd v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Exemptions and reliefs) [2015] UKFTT 328 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2015 BAILII flag
Peter Vaines v The Commissioners of Revenue & Customs [2013] UKFTT 576 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag
Philip McMahon v Revenue & Customs [2013] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2013 BAILII flag
Samad Samadian v HMRC [2013] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2013 BAILII flag 1
Co B v Fiji Revenue & Customs Authority [2011] FJTT 1 Fiji 28 Nov 2011 PacLII flag 4
Co B v Fiji Revenue & Customs Authority [2011] FJTT 2 Fiji 28 Nov 2011 PacLII flag
Admirals Locums & Mr Tushar Bhadra v Revenue & Customs [2011] UKFTT 573 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2011 BAILII flag
JT Dove Ltd v HMRC [2011] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 1
Mr John Stephen Torkington v Revenue & Customs [2010] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2010 BAILII flag
Mr David S Parsons v Revenue & Customs [2010] UKFTT 110 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Mar 2010 BAILII flag 1
[2006] Hkcfi 508 (20 May 2006) [2006] HKCFI 508 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Commissioner of Inland Revenue v Chu Fung Chee [2006] HKCFI 617; [2006] 2 HKLRD 718 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Robson v Mitchell (Inspector of Taxes) [2005] EWCA Civ 585 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 May 2005 BAILII flag 1
Ltd v Robert Arbuckle Mitchell (H M Inspectot of Taxes) [2005] UKSPC SPC00455 United Kingdom Special Commissioners of Income Tax United Kingdom 6 Jan 2005 BAILII flag
Robson v HM Inspector Of Taxes [2004] EWHC 1596 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Jul 2004 BAILII flag 1
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service [2003] ZASCA 59; (2003) 65 SATC 347 Supreme Court of Appeal of South Africa South Africa 30 May 2003 SAFLII flag 1
MacAonghusa v Ringmahon Co [2001] IESC 47; [2001] 2 IR 507 Supreme Court of Ireland Republic of Ireland 29 May 2001 BAILII flag 1
MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd [1999] IEHC 48 High Court of Ireland Republic of Ireland 26 Nov 1999 BAILII flag
McKnight (Inspector of Taxes) v Sheppard [1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419 House of Lords United Kingdom circa 1999 BAILII flag 16
Jiscbailii_case_tax David McKnight (Inspector of Taxes) v Brian Stephen Sheppard [1997] EWCA Civ 1627 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 May 1997 BAILII flag 1
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8 (1996) 42 FLR 221 Australia 23 Oct 1996 PacLII flag
Sweetman v Commissioner of Inland Revenue [1996] FJSC 3 Supreme Court of Fiji Fiji 23 Oct 1996 PacLII flag 3
Commissioner of Inland Revenue v Chinachem Finance Co Ltd [1992] HKCA 269; [1993] HKLR 136 Hong Kong Court of Appeal Hong Kong 23 Oct 1992 HKLII flag 2
Re Taxation Appeals [1992] AATA 66 Administrative Appeals Tribunal Australia 26 Feb 1992 AustLII flag
It 2656 - Income Tax : Deductibility of Takeover Defence Costs [1991] ATOITR IT2656 Australian Taxation Office Australia - Commonwealth 17 Oct 1991 AustLII flag
Re Commissioner of Taxation v the Swan Brewery Co Ltd (Formerly Bond Brewing Western Australia Ltd) [1991] FCA 360 Federal Court of Australia Australia - Commonwealth 9 Aug 1991 AustLII flag
Commissioner of Inland Revenue v Sin Chun Wah [1988] HKCFI 332 Hong Kong Court of First Instance Hong Kong 13 May 1988 HKLII flag
[1988] Hkcfi 155 (13 May 1988) [1988] HKCFI 155 Hong Kong Court of First Instance Hong Kong 13 May 1988 HKLII flag
Case J39 v Commissioner of Inland Revenue [1987] NZTRA 67; (1987) 10 TRNZ 555; (1987) 9 NZTC 1,225 New Zealand Taxation Review Authority New Zealand 13 Feb 1987 NZLII flag
Commissioner of Inland Revenue v Flour Mills of Fiji Ltd [1985] FJCA 4 Court of Appeal of Fiji Fiji 20 Jul 1985 PacLII flag
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue [1983] FJSC 7 Supreme Court of Fiji Fiji 18 May 1983 PacLII flag 1
[1980] HKCA 30 (6 February 1980) [1980] HKCA 30 Hong Kong Court of Appeal Hong Kong 6 Feb 1980 HKLII flag
Commissioner of Inland Revenue v Robert P Burns [1980] HKCA 312 Hong Kong Court of Appeal Hong Kong 6 Feb 1980 HKLII flag
Commissioner of Inland Revenue v Swire Pacific Ltd [1979] HKCA 183 Hong Kong Court of Appeal Hong Kong 13 Dec 1979 HKLII flag
Commissioner of Inland Revenue v Swire Pacific Ltd [1978] HKCFI 85 Hong Kong Court of First Instance Hong Kong 24 Oct 1978 HKLII flag
[1978] Hkcfi 91 (24 October 1978) [1978] HKCFI 91 Hong Kong Court of First Instance Hong Kong 24 Oct 1978 HKLII flag
Indian Aluminium Co Ltd v Cit , West Bengal, Calcutta [1972] INSC 98; 1972 2 SCC 150; 1973 1 SCR 15; AIR 1972 SC 1880 Supreme Court of India India 29 Mar 1972 LIIofIndia flag
Commissioner of Gift Tax Kerala v Gheevarghese Travancore Timbers & Products, Kottayam [1971] INSC 256; 1972 1 SCR 817; AIR 1972 SC 23 Supreme Court of India India 20 Sep 1971 LIIofIndia flag
City of Essendon v Cox [1967] VicRp 58; [1967] VR 545; (1966) 24 LGRA 30 Australia - Victoria 20 Dec 1966 AustLII flag 18
Shree Meenakshi Mills Ltd , Madurai v Commissioner of Income-Tax, Madras [1966] INSC 170; 1967 1 SCR 392; AIR 1967 SC 444 Supreme Court of India India 19 Sep 1966 LIIofIndia flag
Vacuum Oil Co Pty Ltd v FCT [1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 5
Commissioner of Income-Tax, West Bengal v Royal Calcutta Turf Club [1960] INSC 231; 1961 2 SCR 729; AIR 1961 SC 1028 Supreme Court of India India 28 Nov 1960 LIIofIndia flag 1
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Deduction of Revenue Expenses" [1986] VUWLawRw 3 Bassett, J G New Zealand circa 1986 NZLII flag
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth" (1966-1967) 2 Federal Law Review 115 Higgins, T J Australia circa 1967 AustLII flag
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag

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