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Khan v Miah     36

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Buckley v Revenue Commissioners (Approved)	[2024] IEHC 414	High Court of Ireland	Republic of Ireland	4 Jul 2024	BAILII
Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading)	[2024] UKFTT 543	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2024	BAILII
Djordjevich v Peter Djeka Pty Ltd	[2024] VSCA 60	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	11 Apr 2024	AustLII		2
Djordjevich v Peter Djeka Pty Ltd	[2022] VSC 732	Supreme Court of Victoria	Australia - Victoria	5 Dec 2022	AustLII		3
Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice)	[2022] UKFTT 42	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2022	BAILII
Burnett v Barker	[2021] EWHC 3332 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Dec 2021	BAILII		2
Commercial Factors Ltd v Scenic Hotel Group Ltd	[2020] NZHC 2407	High Court of New Zealand	New Zealand	16 Sep 2020	NZLII		2
Boyle v Burke	[2019] EWHC 3364 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	10 Dec 2019	BAILII		1
Hunt v Revenue & Customs (Capital gains tax - Payment under a guarantee in respect of loan to Co)	[2019] UKFTT 515	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2019	BAILII		1
Revenue Commissioners v O'Farrell	[2018] IEHC 171	High Court of Ireland	Republic of Ireland	1 Mar 2018	BAILII		1
Kiwak v Reiner	[2017] EWHC 3018 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	29 Nov 2017	BAILII		1
Worbey , Reclaiming Motion by v Campbell	[2017] ScotCS CSIH_49	Scottish Court of Session	United Kingdom - Scotland	26 Jul 2017	BAILII
Worbey v Campbell	[2016] ScotCS CSOH_148	Scottish Court of Session	United Kingdom - Scotland	14 Oct 2016	BAILII
D Marks Partnership (by its General Partner Quintaste Pty Ltd) v Commissioner of Taxation	[2016] FCAFC 86; (2016) 245 FCR 247; (2016) 338 ALR 25; (2016) 103 ATR 439; (2016) 153 ALD 1	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII		3
Dutia v Geldof	[2016] EWHC 547 (Ch); [2016] 2 BCLC 252	High Court of England and Wales	United Kingdom - England and Wales	16 Mar 2016	BAILII		5
Murphy v Victoria	[2014] VSCA 238; (2014) 45 VR 119; (2014) 313 ALR 546; (2014) 289 FLR 337	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Sep 2014	AustLII		92
Murphy v Victoria (No 2)	[2014] VSC 404	Supreme Court of Victoria	Australia - Victoria	10 Sep 2014	AustLII		3
Worbey v Elliott	[2014] ScotCS CSOH_19	Scottish Court of Session	United Kingdom - Scotland	6 Feb 2014	BAILII
Ilott v Williams	[2013] EWCA Civ 645	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2013	BAILII		1
Daoud v Boutros	[2013] NSWSC 687	Supreme Court of New South Wales	Australia - New South Wales	3 Jun 2013	AustLII		5
Coward v Phaestos Ltd	[2013] EWHC 1292 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 May 2013	BAILII		3
Christie Owen & Davies Plc v Raobgle Trust Corporation	[2011] EWCA Civ 1151	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Oct 2011	BAILII		1
Curtis v Gibson	[2011] NZCA 373	Court of Appeal of New Zealand	New Zealand	5 Aug 2011	NZLII		5
Christopher Martyn Chappell v Revenue & Customs	[2008] UKSPC SPC00717	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Nov 2008	BAILII
Tower MCashback	[2008] EWHC 2387 (Ch); [2008] BTC 805	High Court of England and Wales	United Kingdom - England and Wales	13 Oct 2008	BAILII		25
LLP v Revenue & Customs	[2008] UKSPC SPC00695	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Jun 2008	BAILII
McPhail v Bourne	[2008] EWHC 1235 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	6 Jun 2008	BAILII		3
Coal Developments (German Creek) Pty Ltd v FCT	[2008] FCAFC 27; (2008) 166 FCR 140; 71 ATR 96	Federal Court of Australia	Australia - Commonwealth	11 Mar 2008	AustLII		3
Greville v Venables	[2007] EWCA Civ 878	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jul 2007	BAILII		6
Beddow v Cayzer	[2006] EWHC 557 (QB)	High Court of England and Wales	United Kingdom - England and Wales	20 Mar 2006	BAILII		2
Welford v EDF Energy Networks (LPN) Plc	[2006] EWLands LCA_30_2004	England and Wales Lands Tribunal	United Kingdom - England and Wales	10 Mar 2006	BAILII
Chirnside v Fay	[2004] NZCA 111; [2004] 3 NZLR 637	Court of Appeal of New Zealand	New Zealand	29 Jun 2004	NZLII		16
N W a C Chirnside & Rattray Properties Ltd v R E Fay	[2004] NZCA 331	Court of Appeal of New Zealand	New Zealand	29 Jun 2004	NZLII
Atlas Properties Ltd v Kapiti Coast District Council HC Wellington CP172/00	[2001] NZHC 1297	High Court of New Zealand	New Zealand	19 Dec 2001	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Case Note - Inventiveness in Lockwood No 2"	(2008) 20 Bond Law Review 110	Van Caenegem, William	Australia	circa 2008	AustLII
"Defining a Partnership: The Traditional Approach Versus An Innovative Departure - Do Queensland Appeal Court Decisions Point to the Need for a Review of the Traditional Appoach to Interpretation Adopted by Australian Courts?"	(2007) 19 Bond Law Review 99	Egert, Geoffrey	Australia	circa 2007	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Khan v Miah	[1998] 1 WLR 477		United Kingdom	circa 1998	LexisNexis / Westlaw		8
Slater v Commissioner of Inland Revenue	[1996] 1 NZLR 759		New Zealand	circa 1996	LexisNexis		4
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919			18