|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR TR2018/5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR 5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
|
[2008] ATOTR 9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2008
|
AustLII
|
|
|
|
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997
|
[2008] ATOTR TR2008/9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2008
|
AustLII
|
|
|
|
HM Revenue and Customs v Development Securities Plc
|
[2020] EWCA Civ 1705
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Dec 2020
|
BAILII
|
|
2
|
|
Bywater Investments Ltd v Commissioner of Taxation
|
[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385
|
Federal Court of Australia
|
Australia - Commonwealth
|
11 Dec 2015
|
AustLII
|
|
6
|
|
Laerstate BV v Revenue & Customs
|
[2009] UKFTT 209
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Aug 2009
|
BAILII
|
|
2
|
|
Bywater Investments Ltd v FCT
|
[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59
|
High Court of Australia
|
Australia - Commonwealth
|
16 Nov 2016
|
AustLII
|
|
23 
|
|
Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation
|
[2016] HCATrans 184
|
High Court of Australia
|
Australia - Commonwealth
|
25 Aug 2016
|
AustLII
|
|
|
|
Esquire Nominees Ltd v FCT
|
[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076
|
High Court of Australia
|
Australia - Commonwealth
|
24 Sep 1973
|
AustLII
|
|
76
|
|
Viegas v Cutrale
|
[2021] EWHC 2956 (Comm)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
5 Nov 2021
|
BAILII
|
|
4
|
|
Vava v Anglo American South Africa Ltd
|
[2013] EWHC 2131 (QB)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
24 Jul 2013
|
BAILII
|
|
3
|
|
[1988] Hkca 141 (27 May 1988)
|
[1988] HKCA 141
|
Hong Kong Court of Appeal
|
Hong Kong
|
27 May 1988
|
HKLII
|
|
|
|
Ahn Sang Gyun v Commissioner of Inland Revenue
|
[2009] HKCFI 134
|
Hong Kong Court of First Instance
|
Hong Kong
|
25 Feb 2009
|
HKLII
|
|
|
|
[2009] HKCFI 194 (25 February 2009)
|
[2009] HKCFI 194
|
Hong Kong Court of First Instance
|
Hong Kong
|
25 Feb 2009
|
HKLII
|
|
|
|
[2000] Hkcfi 756 (21 June 2000)
|
[2000] HKCFI 756
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Jun 2000
|
HKLII
|
|
|
|
Copeman Financial Corporation v C Brian Barnes Ltd Ca 6/1999
|
[2000] BBSC 18
|
Supreme Court of Barbados
|
Barbados
|
4 Apr 2000
|
CommonLII
|
|
|
|
Canada Life v CIBC
|
[1979] 2 SCR 669
|
Supreme Court of Canada
|
Canada
|
22 May 1979
|
Supreme Court of Canada
|
|
|
|
Advance Earthmovers Pty Ltd v Fubew Pty Ltd
|
[2009] NSWCA 337
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
20 Oct 2009
|
AustLII
|
|
6
|
|
Trevor Smallwood Trust v Revenue & Customs
|
[2008] UKSPC SPC00669
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
19 Feb 2008
|
BAILII
|
|
|
|
Shell UK Ltd v Revenue & Customs
|
[2007] UKSPC SPC00624
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
2 Aug 2007
|
BAILII
|
|
|
|
News Datacom Ltd & News Data Security Products Ltd v Revenue & Customs
|
[2006] UKSPC SPC00561
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
6 Sep 2006
|
BAILII
|
|
|
|
R v HM Inspector of Taxes
|
[2004] UKSC SPC00422
|
United Kingdom Supreme Court
|
United Kingdom
|
18 May 2004
|
BAILII
|
|
|
