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Leedale (Inspector of Taxes) v Lewis   flag  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
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 flag 41
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 flag 10
Ramjilal v Ghisa Ram [1996] INSC 127; 1996 2 SCALE 401; 1996 2 JT 649 Supreme Court of India India 24 Jan 1996 LIIofIndia flag 1
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 flag
Grant Alexander Millar Johnston and Repatriation Commission [1994] AATA 154 Administrative Appeals Tribunal Australia 31 May 1994 AustLII flag 1
Johns v Johns [2004] NZCA 42; [2004] 3 NZLR 202 Court of Appeal of New Zealand New Zealand 31 Mar 2004 NZLII flag 73
Liberty International Underwriters v The Salisbury Group Pty Ltd (in liq) [2014] QSC 240 Supreme Court of Queensland Australia - Queensland 2 Oct 2014 AustLII flag 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 flag
Royal v El Ali [2016] FCA 782 Federal Court of Australia Australia - Commonwealth 5 Jul 2016 AustLII flag 14
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 flag 4
Serana Pty Ltd and Commissioner of State Revenue [2006] WASAT 78 State Administrative Tribunal of Western Australia Australia - Western Australia 29 Mar 2006 AustLII flag 2
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 flag
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 flag
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 flag
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 flag
West (Inspector of Taxes) v Trennery [2005] UKHL 5; [2005] 1 All ER 827 House of Lords United Kingdom circa 2005 BAILII flag 7
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 flag 9
[2005] Ukhl 5; [2005] 1 All Er 827 [2005] UKHL 5; [2005] 1 All ER 827 House of Lords United Kingdom circa 2005 BAILII flag 7

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