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Little Olympian Each Ways Ltd, In re   flag  43

[1994] 4 All ER 561; [1995] 1 WLR 560
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LPD Holdings Pty Ltd v Russells [2022] QSC 48 Supreme Court of Queensland Australia - Queensland 6 Apr 2022 AustLII flag 1
Tulip Trading Ltd v Bitcoin Association for BSV [2022] EWHC 2 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Jan 2022 BAILII flag 2
Gill v Rosic [2021] TOSC 72 Supreme Court of Tonga Tonga 19 May 2021 PacLII flag 1
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 flag 2
[2019] HKCFI 5075 (2 December 2019) [2019] HKCFI 5075 Hong Kong Court of First Instance Hong Kong 2 Dec 2019 HKLII flag
Hong Kong Zhixin Financial News Agency Ltd v China Maple Leaf Educational Systems Ltd [2019] HKCFI 2921 Hong Kong Court of First Instance Hong Kong 2 Dec 2019 HKLII flag 4
Siti Jumaiyah v Torture Claims Appeal Board/Non-Refoulement Claims Petition Office [2019] HKCFI 2271 Hong Kong Court of First Instance Hong Kong 2 Dec 2019 HKLII flag 3
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR TR2018/5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Development Securities (NO 9) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2017] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2017 BAILII flag
Ultramarine (Antigua) Ltd v Sunsail (Antigua) Ltd [2017] ECarSC 150 Eastern Caribbean Supreme Court International 7 Apr 2017 CommonLII flag
Commissioner of Taxation v Vasiliades [2016] FCAFC 170; (2016) 344 ALR 558 Federal Court of Australia Australia - Commonwealth 8 Dec 2016 AustLII flag 35
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 flag 23
[2016] Hkcfi 510 (27 April 2016) [2016] HKCFI 510 Hong Kong Court of First Instance Hong Kong 27 Apr 2016 HKLII flag
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
[2014] HKCFI 229 (24 February 2014) [2014] HKCFI 229 Hong Kong Court of First Instance Hong Kong 24 Feb 2014 HKLII flag
5eb7u16a 696du16a 670du16a 52d9u16a 6709u16a 9650u16a 516cu16a 53f8u16a 5c0du16a 9673u16a 91d1u16a 6cc9u16a [2014] HKCFI 230 Hong Kong Court of First Instance Hong Kong 24 Feb 2014 HKLII flag 1
Hksar v Mohammad Amjad [2012] HKCA 390 Hong Kong Court of Appeal Hong Kong 12 Oct 2012 HKLII flag
Hua Wang Bank Berhad v Commissioner of Taxation (No 2) [2012] FCA 938; (2012) 298 ALR 178 Federal Court of Australia Australia - Commonwealth 31 Aug 2012 AustLII flag 6
[2012] Hkcfi 683 (17 July 2012) [2012] HKCFI 683 Hong Kong Court of First Instance Hong Kong 17 Jul 2012 HKLII flag
[2012] HKCFI 146 (16 February 2012) [2012] HKCFI 146 Hong Kong Court of First Instance Hong Kong 16 Feb 2012 HKLII flag
[2011] Hkcfi 685 (21 July 2011) [2011] HKCFI 685 Hong Kong Court of First Instance Hong Kong 21 Jul 2011 HKLII flag
Sigalla v Nationwide News Pty Ltd [2010] NSWSC 1419 Supreme Court of New South Wales Australia - New South Wales 13 Dec 2010 AustLII flag 1
Smallwood v HMRC [2010] EWCA Civ 778; (2010) 80 Tax Cas 536 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Jul 2010 BAILII flag 23
Global Access Ltd v Educationdynamics, LLC [2009] QSC 373; [2010] 1 Qd R 525 Supreme Court of Queensland Australia - Queensland 19 Nov 2009 AustLII flag 12
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 flag 6
Yeung Kwai Yan v Cooper, John Giles [2008] HKCFI 646 Hong Kong Court of First Instance Hong Kong 15 Jul 2008 HKLII flag
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 flag
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 flag
Re View Development Ltd [2006] HKCFI 1451 Hong Kong Court of First Instance Hong Kong 21 Dec 2006 HKLII flag
[2006] HKCFI 1417 (21 December 2006) [2006] HKCFI 1417 Hong Kong Court of First Instance Hong Kong 21 Dec 2006 HKLII flag
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 flag
Wood v Holden [2005] EWHC 547 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Apr 2005 BAILII flag 8
Nantong Angang Garments Co Ltd v Hellmann International Forwarders Ltd [2005] HKCFI 124 Hong Kong Court of First Instance Hong Kong 21 Feb 2005 HKLII flag 2
R v HM Inspector of Taxes [2004] UKSC SPC00422 United Kingdom Supreme Court United Kingdom 18 May 2004 BAILII flag
Texuna International Ltd v Cairn Energy Plc [2004] EWHC 1102 (Comm); [2005] 1 BCLC 579 High Court of England and Wales United Kingdom - England and Wales 17 May 2004 BAILII flag 10
[2002] Hkcfi 804 (30 July 2002) [2002] HKCFI 804 Hong Kong Court of First Instance Hong Kong 30 Jul 2002 HKLII flag
[2002] Hkcfi 702 (27 June 2002) [2002] HKCFI 702 Hong Kong Court of First Instance Hong Kong 27 Jun 2002 HKLII flag
[2001] HKDC 118 (18 July 2001) [2001] HKDC 118 Hong Kong District Court Hong Kong 18 Jul 2001 HKLII flag
[1997] HKCFI 592 (10 September 1997) [1997] HKCFI 592 Hong Kong Court of First Instance Hong Kong 10 Sep 1997 HKLII flag
[1997] HKCFI 594 (10 September 1997) [1997] HKCFI 594 Hong Kong Court of First Instance Hong Kong 10 Sep 1997 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7 Dirkis, Michael Australia circa 2005 AustLII flag
"Tolling Companies and Their Income Taxation Features" (2002) 5 (2) Journal of Australian Taxation 213 Birch, Charles Australia circa 2002 AustLII flag

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