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Leedale (Inspector of Taxes) v Lewis 18

[1982] 3 All ER 808; [1982] 1 WLR 1319

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Royal v El Ali	[2016] FCA 782	Federal Court of Australia	Australia - Commonwealth	5 Jul 2016	AustLII		14
Liberty International Underwriters v The Salisbury Group Pty Ltd (in liq)	[2014] QSC 240	Supreme Court of Queensland	Australia - Queensland	2 Oct 2014	AustLII		1
Yazbek v Commissioner of Taxation	[2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792	Federal Court of Australia	Australia - Commonwealth	31 Jan 2013	AustLII		9
Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs v Elliott	[2009] FCAFC 37; (2009) 174 FCR 387; (2009) 254 ALR 223	Federal Court of Australia	Australia - Commonwealth	24 Mar 2009	AustLII		4
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD TD2009/19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Commissioner of State Revenue v Serana Pty Ltd	[2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Apr 2008	AustLII		10
Serana Pty Ltd and Commissioner of State Revenue	[2006] WASAT 78	State Administrative Tribunal of Western Australia	Australia - Western Australia	29 Mar 2006	AustLII		2
West (Inspector of Taxes) v Trennery	[2005] UKHL 5; [2005] 1 All ER 827	House of Lords	United Kingdom	circa 2005	BAILII		7
[2005] Ukhl 5; [2005] 1 All Er 827	[2005] UKHL 5; [2005] 1 All ER 827	House of Lords	United Kingdom	circa 2005	BAILII		7
Johns v Johns	[2004] NZCA 42; [2004] 3 NZLR 202	Court of Appeal of New Zealand	New Zealand	31 Mar 2004	NZLII		73
TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?	[2003] ATOTD 28	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?	[2003] ATOTD TD2003/28	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Armitage v Nurse	[1997] EWCA Civ 1279; [1997] 2 All ER 705; [1997] 3 WLR 1046; (1997) 74 P & CR D13	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 1997	BAILII		41
Grant Alexander Millar Johnston and Repatriation Commission	[1994] AATA 154	Administrative Appeals Tribunal	Australia	31 May 1994	AustLII		1
Ramjilal v Ghisa Ram	[1996] INSC 127; 1996 2 SCALE 401; 1996 2 JT 649	Supreme Court of India	India	24 Jan 1996	LIIofIndia		1
McElwee v Commissoner of Inland Revenue HC Hamilton M378/84	[1988] NZHC 1649; (1988) 12 TRNZ 125; (1988) 10 NZTC 5,181	High Court of New Zealand	New Zealand	22 Jun 1988	NZLII

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