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Melluish v BMI (No 3) Ltd   flag  63

[1996] AC 454; [1995] 4 All ER 453
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd [2024] EWCA Civ 720 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2024 BAILII flag
National Housing Trust v Marksman Ltd and Robert Epstein [2022] JMSC 180 Supreme Court of Jamaica Jamaica 23 Sep 2022 CommonLII flag
Australian College of Midwives Ltd v the Owners - Units Plan [2022] ACAT 73 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 6 Sep 2022 AustLII flag
Inmarsat Global Ltd v HMRC [2022] EWCA Civ 1076 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2022 BAILII flag 2
Premium Produce Export Ltd v Johnson, Lynford George [2022] JMSC 81 Supreme Court of Jamaica Jamaica 20 May 2022 CommonLII flag
Royal Parks Ltd v Bluebird Boats Ltd [2021] EWHC 2278 (TCC) High Court of England and Wales United Kingdom - England and Wales 11 Aug 2021 BAILII flag 1
Sandra Fahie v Gloria Wheatley [2021] ECarSC 227 Eastern Caribbean Supreme Court International 12 Jul 2021 CommonLII flag
SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 395; (2021) 113 ATR 24; (2021) 20 BPR 41,275 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2021 AustLII flag 10
McMillan v Coolah Tourist Park Pty Ltd [2021] NSWCATAP 73 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 24 Mar 2021 AustLII flag 4
Development Construction Co Ltd v MacKenzie [2021] NZHC 546; (2021) 22 NZCPR 116 High Court of New Zealand New Zealand 16 Mar 2021 NZLII flag 2
London Borough of Hounslow v Devere [2018] EWHC 1447 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Jun 2018 BAILII flag 2
Manchester Ship Canal Co Ltd v Vauxhall Motors Ltd [2018] EWCA Civ 1100; [2019] WLR 330 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2018 BAILII flag 3
R (Syed) v Secretary of State for Justice [2017] EWHC 727 (Admin); [2017] 4 WLR 101 High Court of England and Wales United Kingdom - England and Wales 7 Apr 2017 BAILII flag 6
Power Rental Op Co Australia, LLC v Forge Group Power Pty Ltd (in liq) (recs and mgrs apptd) [2017] NSWCA 8; (2017) 93 NSWLR 765; (2017) 18 BPR 36,615 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Feb 2017 AustLII flag 18
Lakes Edge Developments Ltd v Kawarau Village Holdings Ltd [2016] NZHC 2141; [2017] 2 NZLR 421; (2016) 17 NZCPR 624 High Court of New Zealand New Zealand 9 Sep 2016 NZLII flag 2
Queenstown Central Ltd v March Construction Ltd [2016] NZHC 1884; (2016) 18 NZCPR 71 High Court of New Zealand New Zealand 15 Aug 2016 NZLII flag 3
Southland Indoor Leisure Centre Charitable Trust v Invercargill City Council [2015] NZHC 1983 High Court of New Zealand New Zealand 20 Aug 2015 NZLII flag 5
Spielplatz Ltd v Pearson [2015] EWCA Civ 804; [2015] 2 P & CR 365 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2015 BAILII flag 1
Marie Makhoul v Cicely Foster [2015] ECarSC 40 Eastern Caribbean Supreme Court International 23 Feb 2015 CommonLII flag
- Caddick v Whitsand Bay Holiday Park Ltd [2015] UKUT 63 United Kingdom Upper Tribunal United Kingdom 16 Feb 2015 BAILII flag
Savoye v Spicers Ltd [2014] EWHC 4195 (TCC); [2015] BLR 151 High Court of England and Wales United Kingdom - England and Wales 15 Dec 2014 BAILII flag 5
Lictor Anstalt v Mir Steel Ltd [2014] EWHC 3316 (Ch) High Court of England and Wales United Kingdom - England and Wales 13 Oct 2014 BAILII flag 3
[2014] HKFC 32 (5 June 2014) [2014] HKFC 32 Hong Kong Family Court Hong Kong 5 Jun 2014 HKLII flag
and Property (Ports No 3) Ltd v TS Sheerness Steel Ltd [2013] EWHC 1658 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Jun 2013 BAILII flag 4
Blenheims Estate and Asset Management Ltd v Revenue & Customs [2013] UKFTT 290 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2013 BAILII flag 1
Halliday v Bank of New Zealand [2012] NZHC 3099; [2013] 1 NZLR 279; (2012) 13 NZCPR 737 High Court of New Zealand New Zealand 21 Nov 2012 NZLII flag 10
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue [2011] WASCA 228; (2011) 43 WAR 186; (2011) 86 ATR 63; (2011) 185 LGERA 169 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2011 AustLII flag 43
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCATrans 266 High Court of Australia Australia - Commonwealth 18 Oct 2010 AustLII flag
Durkin (Aberdeen Sheriff Court) v DSG Retail Ltd [2010] ScotCS CSIH_49 Scottish Court of Session United Kingdom - Scotland 15 Jun 2010 BAILII flag
TEC Desert Pty Ltd v Commissioner of State Revenue [2010] HCATrans 131 High Court of Australia Australia - Commonwealth 28 May 2010 AustLII flag
TG v RL Fam-2009-36 [2009] NZFC 151 Family Court of New Zealand New Zealand 31 Jul 2009 NZLII flag
Commissioner of State Revenue v TEC Desert Pty Ltd [2009] WASCA 128; (2009) 40 WAR 344; [2009] ATC 20-120 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 23 Jul 2009 AustLII flag 9
Victoria v Tymbook Pty Ltd [2008] VCAT 965; [2008] V Conv R 58-583 Victorian Civil and Administrative Tribunal Australia - Victoria 23 May 2008 AustLII flag 2
Re Origin Energy Power Ltd and Commissioner of State Revenue [2007] WASAT 302; (2007) 70 ATR 64 State Administrative Tribunal of Western Australia Australia - Western Australia 23 Nov 2007 AustLII flag 5
Shell UK Ltd v Revenue & Customs [2007] UKSPC SPC00624 United Kingdom Special Commissioners of Income Tax United Kingdom 2 Aug 2007 BAILII flag
R (on the application of L) v Metropolitan Police Commissioner [2007] EWCA Civ 168; [2007] 4 All ER 128; [2008] 1 WLR 681; [2007] All ER (D) 19 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Mar 2007 BAILII flag 11
Showing documents from 148001 to 148500 of total 161548 hits [2006] FCA 18; (2006) 227 ALR 570; 61 ATR 482 Federal Court of Australia Australia - Commonwealth 3 Feb 2006 AustLII flag 8
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936 [2006] ATOTR TR2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/1 - Income tax: the scope of and nature of payments falling within section 129 of the Income Tax Assessment Act 1936 [2006] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Dalkia Utilities Services plc v Celtech International Ltd [2006] EWHC 63 (Comm); [2006] EWHC 63_2; [2006] 1 Lloyds Rep 599; [2006] 2 P & CR 173; [2006] All ER (D) 203 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 41
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Ceedive Pty Ltd v May, Timms, McFadden and Mudway [2005] NSWSC 222 Supreme Court of New South Wales Australia - New South Wales 18 Mar 2005 AustLII flag 5
Hanson v HM Inspector of Taxes [2004] UKSC SPC00410 United Kingdom Supreme Court United Kingdom 11 May 2004 BAILII flag
[2003] Hkcfi 41 (15 January 2003) [2003] HKCFI 41 Hong Kong Court of First Instance Hong Kong 15 Jan 2003 HKLII flag
[2003] Hkcfi 37 (15 January 2003) [2003] HKCFI 37 Hong Kong Court of First Instance Hong Kong 15 Jan 2003 HKLII flag
Ip Tin Chee, Arnold v Ching Hing Construction Co Ltd [2003] HKCFI 1214 Hong Kong Court of First Instance Hong Kong 15 Jan 2003 HKLII flag
Barsoum v Glebe Administration Board [2002] NSWADT 19 Administrative Decisions Tribunal Australia - New South Wales 18 Feb 2002 AustLII flag 3
Svedala Australia Ltd v Pegasus Gold Australia Ltd [2001] NTSC 83; (2001) 165 FLR 59; (2001) 16 NTLR 35 Supreme Court of the Northern Territory Australia - Northern Territory 28 Sep 2001 AustLII flag 2
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
National Australia Bank Ltd v Blacker [2000] FCA 1458; (2000) 104 FCR 288; 179 ALR 97 Federal Court of Australia Australia - Commonwealth 16 Oct 2000 AustLII flag 42
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
National Dairies WA Ltd v Commissioner of State Revenue [1999] WASCA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Aug 1999 AustLII flag 6
Adur District Council v Secretary Of State For Environment [1998] EWHC Admin 976 High Court of England and Wales United Kingdom - England and Wales 19 Oct 1998 BAILII flag
Bellinz v FCT [1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198 Federal Court of Australia Australia - Commonwealth 10 Jun 1998 AustLII flag 90
Bellinz Pty Ltd v Commissioner of Taxation [1998] FCA 284; 98 ATC 4,399; (1998) 38 ATR 350 Federal Court of Australia Australia - Commonwealth 31 Mar 1998 AustLII flag 6
John Frankland v Commissioners of Inland Revenue [1997] EWCA Civ 2674 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Nov 1997 BAILII flag
Elitestone Ltd v Morris [1997] UKHL 15; [1997] 2 All ER 513; [1997] 1 WLR 687 House of Lords United Kingdom 1 May 1997 BAILII flag 90
Botham v TSB Bank Plc [1996] EWCA Civ 549 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 1996 BAILII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Operating and Finance Leases in an Income Tax Context" [2008] JlATaxTA 4 Hart, Geoffrey Australia circa 2008 AustLII flag
"Imbalance of Constitutional Power and Human Rights: The 2007 Federal Intervention in the Northern Territory, An" (2007) 14 James Cook University Law Review 81 McIntyre, Greg Australia circa 2007 AustLII flag
"The Impact of Property Law and Contractual Principles in Taxation Law" [2004] RevenueLawJl 6 Hart, Geoffrey Australia circa 2004 AustLII flag

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