|
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
|
|
 31 
|
|
Friesen v Canada
|
[1995] 3 SCR 103
|
Supreme Court of Canada
|
Canada
|
21 Sep 1995
|
Supreme Court of Canada
|
|
13
|
|
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
|
|
4
|
|
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
|
|
2
|
|
Arlum Ltd v Revenue Commissioners (Approved)
|
[2024] IEHC 402
|
High Court of Ireland
|
Republic of Ireland
|
3 Jul 2024
|
BAILII
|
|
|
|
Wang Ruiyun v Gem Global Yield Fund Ltd
|
[2013] HKCFA 100
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
12 Nov 2013
|
HKLII
|
|
|
|
Revenue And Customs v William Grant & Sons Distillers Ltd
|
[2005] ScotCS CSIH_63
|
Scottish Court of Session
|
United Kingdom - Scotland
|
23 Aug 2005
|
BAILII
|
|
|
|
Mars UK Ltd v Inspector of Taxes
|
[2004] UKSC SPC00408
|
United Kingdom Supreme Court
|
United Kingdom
|
8 Mar 2004
|
BAILII
|
|
|
|
TR 96/4 - Income tax: valuing shares acquired as revenue assets
|
[1996] ATOTR TR96/4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1996
|
AustLII
|
|
|
|
TR 96/4 - Income tax: valuing shares acquired as revenue assets
|
[1996] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1996
|
AustLII
|
|
|
|
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
|
|
|
|
Lawson v Minister of National Revenue
|
[1969] SCR 587
|
Supreme Court of Canada
|
Canada
|
10 Mar 1969
|
Supreme Court of Canada
|
|
|
