|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR 5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
TR 2018/5 - Income tax: central management and control test of residency
|
[2018] ATOTR TR2018/5
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2018
|
AustLII
|
|
|
|
Commissioner of Taxation v Vasiliades
|
[2016] FCAFC 170; (2016) 344 ALR 558
|
Federal Court of Australia
|
Australia - Commonwealth
|
8 Dec 2016
|
AustLII
|
|
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
|
|
23
|
|
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
|
|
22
|
|
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
|
|
6
|
|
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
|
|
|
|
Sigalla v Nationwide News Pty Ltd
|
[2010] NSWSC 1419
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
13 Dec 2010
|
AustLII
|
|
1
|
|
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
|
|
LPD Holdings Pty Ltd v Russells
|
[2022] QSC 48
|
Supreme Court of Queensland
|
Australia - Queensland
|
6 Apr 2022
|
AustLII
|
|
1
|
|
Global Access Ltd v Educationdynamics, LLC
|
[2009] QSC 373; [2010] 1 Qd R 525
|
Supreme Court of Queensland
|
Australia - Queensland
|
19 Nov 2009
|
AustLII
|
|
12
|
|
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
|
|
3
|
|
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
|
|
4
|
|
[2019] HKCFI 5075 (2 December 2019)
|
[2019] HKCFI 5075
|
Hong Kong Court of First Instance
|
Hong Kong
|
2 Dec 2019
|
HKLII
|
|
|
|
[2016] Hkcfi 510 (27 April 2016)
|
[2016] HKCFI 510
|
Hong Kong Court of First Instance
|
Hong Kong
|
27 Apr 2016
|
HKLII
|
|
|
|
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
|
|
1
|
|
[2014] HKCFI 229 (24 February 2014)
|
[2014] HKCFI 229
|
Hong Kong Court of First Instance
|
Hong Kong
|
24 Feb 2014
|
HKLII
|
|
|
|
Hksar v Mohammad Amjad
|
[2012] HKCA 390
|
Hong Kong Court of Appeal
|
Hong Kong
|
12 Oct 2012
|
HKLII
|
|
|
|
[2012] Hkcfi 683 (17 July 2012)
|
[2012] HKCFI 683
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Jul 2012
|
HKLII
|
|
|
|
[2012] HKCFI 146 (16 February 2012)
|
[2012] HKCFI 146
|
Hong Kong Court of First Instance
|
Hong Kong
|
16 Feb 2012
|
HKLII
|
|
|
|
[2011] Hkcfi 685 (21 July 2011)
|
[2011] HKCFI 685
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Jul 2011
|
HKLII
|
|
|
|
Yeung Kwai Yan v Cooper, John Giles
|
[2008] HKCFI 646
|
Hong Kong Court of First Instance
|
Hong Kong
|
15 Jul 2008
|
HKLII
|
|
|
|
Re View Development Ltd
|
[2006] HKCFI 1451
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Dec 2006
|
HKLII
|
|
|
|
[2006] HKCFI 1417 (21 December 2006)
|
[2006] HKCFI 1417
|
Hong Kong Court of First Instance
|
Hong Kong
|
21 Dec 2006
|
HKLII
|
|
|
|
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
|
|
2
|
|
[2002] Hkcfi 804 (30 July 2002)
|
[2002] HKCFI 804
|
Hong Kong Court of First Instance
|
Hong Kong
|
30 Jul 2002
|
HKLII
|
|
|
|
[2002] Hkcfi 702 (27 June 2002)
|
[2002] HKCFI 702
|
Hong Kong Court of First Instance
|
Hong Kong
|
27 Jun 2002
|
HKLII
|
|
|
|
[2001] HKDC 118 (18 July 2001)
|
[2001] HKDC 118
|
Hong Kong District Court
|
Hong Kong
|
18 Jul 2001
|
HKLII
|
|
|
|
[1997] HKCFI 594 (10 September 1997)
|
[1997] HKCFI 594
|
Hong Kong Court of First Instance
|
Hong Kong
|
10 Sep 1997
|
HKLII
|
|
|
|
[1997] HKCFI 592 (10 September 1997)
|
[1997] HKCFI 592
|
Hong Kong Court of First Instance
|
Hong Kong
|
10 Sep 1997
|
HKLII
|
|
|
|
Ultramarine (Antigua) Ltd v Sunsail (Antigua) Ltd
|
[2017] ECarSC 150
|
Eastern Caribbean Supreme Court
|
International
|
7 Apr 2017
|
CommonLII
|
|
|
|
Gill v Rosic
|
[2021] TOSC 72
|
Supreme Court of Tonga
|
Tonga
|
19 May 2021
|
PacLII
|
|
1
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
2
|
|
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
|
|
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
|
|
23
|
|
Wood v Holden
|
[2005] EWHC 547 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
8 Apr 2005
|
BAILII
|
|
8
|
|
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
|
|
10
|
