Sharkey v Wernher 38

[1956] AC 58; 36 Tax Cas 275

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Automotive Invest Pty Ltd v Commissioner of Taxation	[2024] HCATrans 44	High Court of Australia	Australia - Commonwealth	13 Jun 2024	AustLII
Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice)	[2022] UKFTT 42	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2022	BAILII
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)	[2021] UKFTT 270	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2021	BAILII	1
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII	1
GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC	[2018] EWCA Civ 2075; [2019] 1 All ER 528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2018	BAILII	8
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII	3
Ewan Leslie James McMorris v Revenue & Customs	[2014] UKFTT 1116	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2014	BAILII	1
[2014] HKCA 409 (11 September 2014)	[2014] HKCA 409	Hong Kong Court of Appeal	Hong Kong	11 Sep 2014	HKLII
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2011] HKCFI 415; (2011) 6 HKC 169	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners	[2008] UKHL 54; [2008] 3 All ER 1020; [2008] All ER (D) 403; [2008] BTC 486; [2008] 1 WLR 1790; (2008) 105 LSG 18	House of Lords	United Kingdom	30 Jul 2008	BAILII	2
Real Estate Investments (NT) Ltd v the Commissioner of Inland Revenue	[2008] HKCFA 3; (2008) 11 HKCFAR 433	Hong Kong Court of Final Appeal	Hong Kong	16 Jan 2008	HKLII	4
Revenue & Customs	[2006] UKSPC SPC00572	United Kingdom Special Commissioners of Income Tax	United Kingdom	7 Dec 2006	BAILII
[2006] HKCFI 1261 (8 November 2006)	[2006] HKCFI 1261	Hong Kong Court of First Instance	Hong Kong	8 Nov 2006	HKLII
Wah Hing Fat Realty Co Ltd v the Commissioner of Inland Revenue	[2002] HKCFI 821	Hong Kong Court of First Instance	Hong Kong	26 Nov 2002	HKLII
Rich Fortress Ltd v the Incorporated Owners of Beverly Garden	[2001] HKCFI 105	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII	1
Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue	[2001] HKCFI 136; [2001] 1 HKC 531; [2001] 1 HKLRD 489	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII	3
[2000] Hkcfi 815 (3 July 2000)	[2000] HKCFI 815	Hong Kong Court of First Instance	Hong Kong	3 Jul 2000	HKLII
Wong Ning Investment Co Ltd v Commissioner of Inland Revenue	[2000] HKCFI 441	Hong Kong Court of First Instance	Hong Kong	3 Jul 2000	HKLII
[1999] Hkcfi 444 (30 April 1999)	[1999] HKCFI 444	Hong Kong Court of First Instance	Hong Kong	30 Apr 1999	HKLII
Commissioner of Inland Revenue v Quitsubdue Ltd	[1999] HKCFI 241; [1999] 3 HKC 233; [1999] 2 HKLRD 481	Hong Kong Court of First Instance	Hong Kong	30 Apr 1999	HKLII	4
Commissioner of Inland Revenue v General Garment Manufactory(Hong Kong) Ltd	[1997] HKCFI 621; [1997] 4 HKC 353	Hong Kong Court of First Instance	Hong Kong	14 Jul 1997	HKLII
[1997] Hkcfi 456 (14 July 1997)	[1997] HKCFI 456	Hong Kong Court of First Instance	Hong Kong	14 Jul 1997	HKLII
[1990] HKCA 241 (4 September 1990)	[1990] HKCA 241	Hong Kong Court of Appeal	Hong Kong	4 Sep 1990	HKLII
Commissioner of Inland Revenue v Pacific Mercantile Ltd [1990] FJLawRp 8	(1990) 36 FLR 209		Australia	20 Mar 1990	PacLII
Wing on Cheong Investment Co Ltd v Commissioner of Inland Revenue	[1987] HKCFI 46	Hong Kong Court of First Instance	Hong Kong	9 Jun 1987	HKLII
[1987] Hkcfi 164 (9 June 1987)	[1987] HKCFI 164	Hong Kong Court of First Instance	Hong Kong	9 Jun 1987	HKLII
[1986] Hkcfi 217 (25 July 1986)	[1986] HKCFI 217	Hong Kong Court of First Instance	Hong Kong	25 Jul 1986	HKLII
Chinachem Investment Co Ltd v Commissioner of Inland Revenue	[1986] HKCFI 265	Hong Kong Court of First Instance	Hong Kong	25 Jul 1986	HKLII
Lim Foo Yong Sendirian Berhad v The Comptroller û General Inland Revenue (Malaysia)	[1986] UKPC 19	Privy Council	United Kingdom	20 Mar 1986	BAILII
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII	61
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII	75
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII	74
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII	39
Tata Iron and Steel Co Ltd v Bihar	[1962] INSC 260; 1963 1 SCR Supl 199; AIR 1963 SC 577	Supreme Court of India	India	24 Sep 1962	LIIofIndia	1
Commissioner of Income-Tax, Bombay City , Bombay v Bai Shirinbai K Kooka	[1962] INSC 71; AIR 1963 SC 477; 1962 3 SCR Supl 391	Supreme Court of India	India	23 Feb 1962	LIIofIndia
SMT Indermani Jatia v Commissioner of Income-Tax, Up , Lucknow	[1958] INSC 90; 1959 1 SCR Supl 45; AIR 1959 SC 82	Supreme Court of India	India	3 Oct 1958	LIIofIndia

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns"	(1965-1967) 5 Sydney Law Review 278	Giles, R D	Australia	circa 1967	AustLII

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