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McClelland v Commissioner of Taxation   flag  9

[1971] 1 All ER 969; [1971] 1 WLR 191
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Taxpayer S v Fiji Revenue & Customs Authority [2012] FJTT 18 Fiji 17 Dec 2012 PacLII flag 6
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 flag 3
Mitchell v Commissioner of Inland Revenue HC Palmerston North M71/84 [1987] NZHC 1340; (1987) 10 TRNZ 603; (1987) 9 NZTC 6,033 High Court of New Zealand New Zealand 23 Feb 1987 NZLII flag 1
Brownlee Ltd v Commissioner of Inland Revenue SC Wellington M117/75 [1979] NZHC 204; (1979) 3 TRNZ 158; (1979) 4 NZTC 61,420 High Court of New Zealand New Zealand 1 May 1979 NZLII flag 1
[2014] HKCA 409 (11 September 2014) [2014] HKCA 409 Hong Kong Court of Appeal Hong Kong 11 Sep 2014 HKLII flag
Skyes v Commissioner of Inland Revenue [1991] FJHC 115 High Court of Fiji Fiji 25 Jul 1991 PacLII flag
WT86/2586 and Commissioner of Taxation [1987] AATA 19; 18 ATR 3232 Administrative Appeals Tribunal Australia 28 Jan 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Gains from Share Realisations: Is it Time for Legislated Capital Gains Tax-" (1998) 6 Waikato Law Review 57 Wilkinson, Brett; Tooley, Stuart New Zealand circa 1998 NZLII flag
"Taxation of Property Transactions: A Critical Analysis of Section 67 of the Income Tax Act 1976" [1993] VUWLawRw 6 Prebble, John New Zealand circa 1993 NZLII flag

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