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Minister of National Revenue v Anaconda American Brass Ltd   flag  14

[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84
United Kingdom

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Arlum Ltd v Revenue Commissioners (Approved) [2024] IEHC 402 High Court of Ireland Republic of Ireland 3 Jul 2024 BAILII flag
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
Nice Cheer Investment Ltd v Commissioner of Inland Revenue [2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag 4
Revenue And Customs v William Grant & Sons Distillers Ltd [2005] ScotCS CSIH_63 Scottish Court of Session United Kingdom - Scotland 23 Aug 2005 BAILII flag
HM Inspector of Taxes v Mars UK Ltd [2005] EWHC 553 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Apr 2005 BAILII flag 2
Mars UK Ltd v Inspector of Taxes [2004] UKSC SPC00408 United Kingdom Supreme Court United Kingdom 8 Mar 2004 BAILII flag
TR 96/4 - Income tax: valuing shares acquired as revenue assets [1996] ATOTR TR96/4 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
TR 96/4 - Income tax: valuing shares acquired as revenue assets [1996] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 1996 AustLII flag
Friesen v Canada [1995] 3 SCR 103 Supreme Court of Canada Canada 21 Sep 1995 Supreme Court of Canada flag 13
Commissioner of Income Tax, Calcutta v British Paints India Ltd [1990] INSC 387; AIR 1991 SC 1338; 1990 4 JT 694; 1990 3 SCR Supl 525 Supreme Court of India India 13 Dec 1990 LIIofIndia flag
Lawson v Minister of National Revenue [1969] SCR 587 Supreme Court of Canada Canada 10 Mar 1969 Supreme Court of Canada flag
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 31

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?" [2005] JlATaxTA 21 Smith, David M Australia circa 2005 AustLII flag
"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges" (2004) 2 E-Journal of Tax Research 71 Freedman, Judith Australia circa 2004 AustLII flag 1

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