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Kirkness v John Hudson & Co Ltd   flag  100

[1955] AC 696; [1955] 2 All ER 345
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (PACCAR Inc) v Competition Appeal Tribunal [2023] UKSC 28; [2023] 1 WLR 2594 United Kingdom Supreme Court United Kingdom 26 Jul 2023 BAILII flag 22
New Okhla Industrial Development Authority (Noida) v Yunus [2022] INSC 132 Supreme Court of India India 3 Feb 2022 LIIofIndia flag
R (KBR Inc) v Director of the Serious Fraud Office [2021] UKSC 2; [2022] AC 519 United Kingdom Supreme Court United Kingdom 5 Feb 2021 BAILII flag 18
Clydesdale Bank Plc v Revenue & Customs (PROCEDURE : the issue of a bank note) [2019] UKFTT 419 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2019 BAILII flag
AA v The Secretary of State for the Home Department [2017] ScotCS CSIH_38 Scottish Court of Session United Kingdom - Scotland 28 Jun 2017 BAILII flag
Shirley v HMRC [2014] UKFTT 1023 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2014 BAILII flag 1
Hamilton & Kinneil (Archerfield) Ltd v Revenue & Customs [2014] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2014 BAILII flag
Cosmichome Ltd v Southampton City Council [2013] EWHC 1378 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 May 2013 BAILII flag 1
Fidex Ltd v Revenue & Customs [2013] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2013 BAILII flag 2
DMWSHNZ Ltd v Revenue & Customs [2013] UKFTT 37 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2012 BAILII flag 2
Lange v Queensland Building Services Authority [2011] QCA 58; [2012] 2 Qd R 457 Supreme Court of Queensland - Court of Appeal Australia - Queensland 1 Apr 2011 AustLII flag 29
Lalu Prasad Yadav & Anr v Bihar & Anr [2010] INSC 246 Supreme Court of India India 1 Apr 2010 LIIofIndia flag
Kennedy v Information Commissioner [2010] EWHC 475 (Admin); [2010] 1 WLR 1489; [2010] All ER (D) 156 High Court of England and Wales United Kingdom - England and Wales 19 Jan 2010 BAILII flag 2
Re Hornsby Shire Council v Commissioner of Taxation [2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061 Administrative Appeals Tribunal Australia 26 Nov 2008 AustLII flag 5
R v Sieders [2008] NSWCCA 187; (2008) 72 NSWLR 417; (2008) 186 A Crim R 540 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 13 Aug 2008 AustLII flag 25
Trustees of the Nelson Dance Family Settlement v Revenue & Customs [2008] UKSPC SPC00682 United Kingdom Special Commissioners of Income Tax United Kingdom 8 May 2008 BAILII flag
Giacomi v Nashvying Pty Ltd [2007] QCA 454; [2008] Q Conv R 54-684 Supreme Court of Queensland - Court of Appeal Australia - Queensland 21 Dec 2007 AustLII flag 12
Hooker v Gilling [2007] NSWCA 99; (2007) 48 MVR 136 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 May 2007 AustLII flag 29
Ralena Pty Ltd v Victorian Civil and Administrative Tribunal (No 1) [2006] VSC 451; 25 VAR 352 Supreme Court of Victoria Australia - Victoria 29 Nov 2006 AustLII flag
Revenue and Customs v Valentine Marketing Holdings Ltd [2006] EWHC 2820 (Ch) High Court of England and Wales United Kingdom - England and Wales 13 Nov 2006 BAILII flag 1
Cadbury Schweppes Plc v HM Inspector of Taxes [2006] EWCA Civ 657 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 May 2006 BAILII flag 1
Australian Municipal, Administrative, Clerical and Services Union - re Application to vary by insertion of new clause dealing with part - PR970415 [2006] AIRC 197 Australian Industrial Relations Commission Australia 24 Mar 2006 AustLII flag
John Irving v Revenue & Customs [2006] UKSPC SPC00526 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Mar 2006 BAILII flag
Construction, Forestry, Mining and Energy Union v Cooks Construction Pty Ltd - PR967884 [2006] AIRC 65 Australian Industrial Relations Commission Australia 2 Feb 2006 AustLII flag 1
Noved Investment Co v Revenue and Customs [2006] UKSPC SPC00521 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Jan 2006 BAILII flag
MSA Management Pty Ltd t/as AMRS (Aust) Pty Ltd v Australian Municipal, Administrative, Clerical and Services Union - PR960097 [2005] AIRC 662 Australian Industrial Relations Commission Australia 29 Jul 2005 AustLII flag
Cadbury Schweppes Plc v HM Inspector of Taxes [2005] EWHC 1610 (Ch) High Court of England and Wales United Kingdom - England and Wales 21 Jul 2005 BAILII flag 1
Legal & General Assurance Society Ltd v Thomas [2005] UKSPC SPC00461 United Kingdom Special Commissioners of Income Tax United Kingdom 21 Jan 2005 BAILII flag
University of New South Wales - re Variation of certified agreement - PR952368 [2004] AIRC 987 Australian Industrial Relations Commission Australia 8 Oct 2004 AustLII flag
Police (SA) v M [2004] SASC 281; 42 MVR 193; 149 A Crim R 72 Supreme Court of South Australia Australia - South Australia 16 Sep 2004 AustLII flag
Umesh Verma, Advocate v Union of India & Another - WRIT - C [2004] INUPHC 78 High Court of Judicature at Allahabad India 17 Feb 2004 LIIofIndia flag
Umesh Verma, Advocate v Union of India & Another - WRIT - C [2004] INAHHC 78 Allahbad High Court India - Allahbad 17 Feb 2004 LIIofIndia flag
Beltana No 1 Salaried Staff Certified Agreement 2001 [2003] AIRC 608 Australian Industrial Relations Commission Australia 3 Jun 2003 AustLII flag 9
Finance Sector Union of Australia v Labour Union Insurance Pty Ltd re Labour Union Insurance and Superannuation Employees Award 2002 - PR929353 [2003] AIRC 303 Australian Industrial Relations Commission Australia 27 Mar 2003 AustLII flag
Secretary, Department of Family and Community Services and Lind, Re [2003] AATA 242; (2003) 36 AAR 498; (2003) 5 (9) SSR 122 Administrative Appeals Tribunal Australia 13 Mar 2003 AustLII flag 2
B Osborn & Co Ltd v Dior [2003] EWCA Civ 281 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Jan 2003 BAILII flag 3
R (O'Byrne) v Secretary of State for the Environment, Transport and the Regions [2002] UKHL 45; [2003] 1 All ER 15; [2002] 1 WLR 3250; [2002] All ER (D) 197 House of Lords United Kingdom 14 Nov 2002 BAILII flag 2
Finance Sector Union of Australia v Cardlink Services Ltd re Cardlink Services Award 2001 - PR917120 [2002] AIRC 457 Australian Industrial Relations Commission Australia 26 Apr 2002 AustLII flag
Construction, Forestry, Mining and Energy Union - Mining and Energy Division Northern District Branch v Camberwell Coal Pty Ltd re Camberwell Coal Mine Certified Agreement 2001 - PR916903 [2002] AIRC 439 Australian Industrial Relations Commission Australia 23 Apr 2002 AustLII flag
Continental Smallgoods Pty Ltd [2002] QIRComm 18; (2002) 169 QGIG 199 Queensland Industrial Relations Commission Australia - Queensland 25 Feb 2002 AustLII flag 3
Temwood Holdings Pty Ltd v Western Australian Planning Commission [2002] WASCA 10; (2002) 25 WAR 484; (2002) 118 LGERA 310 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 1 Feb 2002 AustLII flag 12
Reuben Theodore Reweti (in accordance with the Schedule) re ACM Detention Officers Agreement 1999 - re Variation of certified agreement - PR910248 [2001] AIRC 1085 Australian Industrial Relations Commission Australia 17 Oct 2001 AustLII flag
Temwood Holdings Pty Ltd v Western Australian Planning Commission [2001] WASCA 199; (2001) 115 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 4 Jul 2001 AustLII flag 12
AWU v Theiss Contractors [2001] QIRComm 77; 167 QGIG 128 Queensland Industrial Relations Commission Australia - Queensland 29 May 2001 AustLII flag
Bettison v Langton [2001] UKHL 24; [2002] 1 AC 27; [2001] 3 All ER 417; (2001) 82 P & CR 37; [2001] 2 WLR 1605 House of Lords United Kingdom 17 May 2001 BAILII flag 10
Transporf and the Regions [2001] EWCA Civ 499 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Apr 2001 BAILII flag 3
Menzies v Waycott [2001] VCAT 415 Victorian Civil and Administrative Tribunal Australia - Victoria 31 Mar 2001 AustLII flag 2
AFMEPKIU v Julian Sands (Australia) Ltd - PR901482 [2001] AIRC 146 Australian Industrial Relations Commission Australia 22 Feb 2001 AustLII flag
Re George Raymond Pty Ltd; Gilbertson v Salter [2000] VSC 531; 19 ACLC 553; 36 ACSR 381 Supreme Court of Victoria Australia - Victoria 19 Dec 2000 AustLII flag 4
Water Wheels Mills Pty Ltd re Water Wheel Flour Mills Pty Ltd/NUW Comprehensive Agreement 1998 - re Variation of certified agreement - T2518 [2000] AIRC 469 Australian Industrial Relations Commission Australia 24 Oct 2000 AustLII flag
Ralph M Lee Pty Ltd - re Variation of certified agreement - T1204 [2000] AIRC 350 Australian Industrial Relations Commission Australia 27 Sep 2000 AustLII flag
Shop, Distributive and Allied Employees Association v Coles [1998] AIRC 1713 Australian Industrial Relations Commission Australia 24 Dec 1998 AustLII flag 1
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue [1998] UKPC 42; [1998] BTC 448 Privy Council United Kingdom 29 Oct 1998 BAILII flag
Department for Education and Children's Services Enterprise Agreement 1996 [1998] SAIRComm 27 South Australian Industrial Relations Commission Australia - South Australia 12 Mar 1998 AustLII flag
Trenerry v Bradley [1997] NTSCFC 82 Supreme Court of the Northern Territory - Full Court Australia - Northern Territory 20 Jun 1997 AustLII flag
Ross & Cromarty District Council v Patience [1996] UKHL 7 House of Lords United Kingdom 12 Dec 1996 BAILII flag
Matter of an Application for Judicial Review [1996] EWCA Civ 499 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Dec 1996 BAILII flag
Graham Russell Jones and Anne Kathryn Jones v the Council of the City of Gosford [1995] NSWLEC 195 Land and Environment Court of New South Wales Australia - New South Wales 22 Nov 1995 AustLII flag
Re Victorian Public Transport Enterprise Agreement 1994 [1995] AIRC 192 Australian Industrial Relations Commission Australia 16 Feb 1995 AustLII flag 8
[1994] Hkcfi 267 (10 October 1994) [1994] HKCFI 267 Hong Kong Court of First Instance Hong Kong 10 Oct 1994 HKLII flag
Chandlers Personnel Group Ltd v Accident Compensation Commission [1993] VicRp 52; [1993] 2 VR 1 Australia - Victoria 22 Sep 1992 AustLII flag 6
Pamas Foundation (Inc) v Deputy FCT [1992] FCA 299 Federal Court of Australia Australia - Commonwealth 25 Jun 1992 AustLII flag 2
[1991] Hkca 116 (14 May 1991) [1991] HKCA 116 Hong Kong Court of Appeal Hong Kong 14 May 1991 HKLII flag
Allina Pty Ltd v FCT [1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320 Federal Court of Australia Australia - Commonwealth 15 Mar 1991 AustLII flag 95
Commissioner of Inland Revenue v Hang Seng Bank Ltd Co [1990] UKPC 42 Privy Council 8 Oct 1990 BAILII
NT86/11095, NT88/1598, NT88/1783 and Commissioner of Taxation [1989] AATA 437; 20 ATR 3607 Administrative Appeals Tribunal Australia 16 Jun 1989 AustLII flag
Re Commissioner of Taxation; Deputy Commissioner of Taxation (Melbourne); Douglas Franklin Booth; Norman Rosenbaum and Deputy Commissioner of Taxation (Sydney) v Citibank Ltd [1989] FCA 126 Federal Court of Australia Australia - Commonwealth 19 Apr 1989 AustLII flag
Bell v Gillen Motors Pty Ltd [1989] FCA 108; (1989) 24 FCR 77; (1989) 27 IR 324 Federal Court of Australia Australia - Commonwealth 10 Apr 1989 AustLII flag 35
In the Matter of Article 36 of the Constitution, Reference to the Supreme Court by Bobby Eoe [1988] NRSC 1 Supreme Court of Nauru Nauru 25 Nov 1988 PacLII flag 1
FCT v Salenger [1988] FCA 176; (1988) 19 FCR 378; 81 ALR 25; 19 ATR 1342 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 42
Coffee Board, Karnataka, Bangalore v Commissioner of Commercial Taxes [1988] INSC 164; (1988) 3 SCC 263; 1988 1 SCALE 1055; 1988 2 JT 448; 1988 1 SCR Supl 348; AIR 1988 SC 1487; [1988] SCC (Tax) 308 Supreme Court of India India 11 May 1988 LIIofIndia flag 9
NT87/1507 and Commissioner of Taxation [1987] AATA 348; 18 ATR 3893 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag
R v Abedsamad [1987] VicRp 71; [1987] VR 881; 24 A Crim R 189 Australia - Victoria 4 Mar 1987 AustLII flag 2
Re Printing and Kindred Industries Union and Christopher Harvey v Davies Bros Ltd [1986] FCA 455 Federal Court of Australia Australia - Commonwealth 23 Dec 1986 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Douglas Franklin Booth [1986] FCA 330 Federal Court of Australia Australia - Commonwealth 6 Oct 1986 AustLII flag
Amalgamated Television Services Pty Ltd v Australian Broadcasting Tribunal [1984] FCA 144; (1984) 1 FCR 409; (1984) 54 ALR 57 Federal Court of Australia Australia - Commonwealth 1 Jun 1984 AustLII flag 9
Feltex Reidrubber Ltd v Minister for Industry & Commerce [1983] FCA 26; (1983) 46 ALR 171; (1983) 67 FLR 32 Federal Court of Australia Australia - Commonwealth 25 Feb 1983 AustLII flag 11
Bosworth v Rodney County Council HC Wellington A350/81 [1983] NZHC 172 High Court of New Zealand New Zealand 24 Feb 1983 NZLII flag
Vishnu Agencies (PVT) Ltd v Commercial Tax Officer [1977] INSC 240; [1978] 2 SCR 433; 1978 1 SCC 520; AIR 1978 SC 449 Supreme Court of India India 16 Dec 1977 LIIofIndia flag 12
Devis v Atkins [1977] UKHL 6; [1977] AC 931; [1977] 3 All ER 40; [1977] ICR 662; [1977] 3 WLR 214; (1978) 13 ITR 71; [1977] IRLR 314 House of Lords United Kingdom 6 Jul 1977 BAILII flag 146
Sone Valley Portland Cement Co Ltd v the General, Mining Syndicate PVT Ltd [1976] INSC 198; 1976 3 SCC 852; 1977 1 SCR 359; AIR 1976 SC 2520 Supreme Court of India India 24 Aug 1976 LIIofIndia flag
Ferriday v Military Board [1973] HCA 44; (1973) 129 CLR 252; 1 ALR 523; 47 ALJR 579 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 2
Malloch v Aberdeen Corporation [1973] ScotCS CSIH_2; [1974] SLT 253; [1973] SC 227 Scottish Court of Session United Kingdom - Scotland 1 Jun 1973 BAILII flag 1
Chhitter Mal Narain Das v Commissioner of Sales Tax [1970] INSC 145; 1971 1 SCR 671 Supreme Court of India India 21 Jul 1970 LIIofIndia flag 2
Chhitter Mal Narain Das v Commissioner of Sales Tax [1970] INSC 145; 1971 1 SCR 671 Supreme Court of India India 21 Jul 1970 LIIofIndia flag 2
Income Tax Officer, Distt II(II),kanpur v Shri Mani Ram [1968] INSC 199; 1969 1 SCR 724; AIR 1969 SC 543 Supreme Court of India India 20 Aug 1968 LIIofIndia flag 1
Andhra Sugars Ltd & Anr v Andhra Pradesh [1967] INSC 228; [1968] 1 SCR 705; AIR 1968 SC 599 Supreme Court of India India 29 Sep 1967 LIIofIndia flag 13
Indian Steel & Wire Products Ltd v Madras [1967] INSC 203; [1968] 1 SCR 479; AIR 1968 SC 478 Supreme Court of India India 11 Sep 1967 LIIofIndia flag 8
Nanikant Ambalal Mody v Commissioner of Income-Tax, Bombay [1966] INSC 117; [1966] SCR 295; AIR 1967 SC 193 Supreme Court of India India 4 May 1966 LIIofIndia flag 2
Blackburn v Campbell [1966] TASStRp 5; [1966] Tas SR 14 Australia - Tasmania 22 Apr 1966 AustLII flag 2
Marks v Commonwealth [1964] HCA 45; (1964) 111 CLR 549; [1965] ALR 25; (1964) 38 ALJR 140 High Court of Australia Australia - Commonwealth 12 Aug 1964 AustLII flag 89
Byrne v Baker [1964] VicRp 57; [1964] VR 443 Australia - Victoria 14 Apr 1964 AustLII flag 87
M/S New India Sugar Mills Ltd v Commissioner of Sales Tax, Bihar [1962] INSC 334; 1963 2 SCR Supl 459; AIR 1963 SC 1207 Supreme Court of India India 26 Nov 1962 LIIofIndia flag 10
Coburg Investment Co Pty Ltd v Commissioner of Taxation [1960] HCA 90; (1960) 104 CLR 650; [1961] ALR 278; (1960) 12 ATD 242; 34 ALJR 403 High Court of Australia Australia - Commonwealth 9 Dec 1960 AustLII flag 8
Merrett v Nhill Hospital [1960] VicRp 73; [1960] VR 467 Australia - Victoria 18 Dec 1959 AustLII flag
Madras v Gannon Dunkerley & Co ,(Madras) Ltd [1958] INSC 35; [1959] SCR 379; AIR 1958 SC 560 Supreme Court of India India 1 Apr 1958 LIIofIndia flag 84
R v Industrial Appeals Court & Fire Fighters Board [1959] VicRp 55; [1959] VR 345; [1959] ALR 830 Australia - Victoria 12 Jun 1957 AustLII flag 9
Georgoussis v Medical Board of Victoria [1957] VicRp 98; [1957] VR 671; [1958] ALR 132 Australia - Victoria 4 Apr 1957 AustLII flag 32

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA) [2009] FedJSchol 13 Lindgren, Justice Kevin Australia circa 2009 AustLII flag
"Taxation of Profits from the Sale of Personal Property" (1981) 5 Otago Law Review 114 Alston, Andrew New Zealand circa 1981 NZLII flag

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