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"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges"   flag  1

(2004) 2 E-Journal of Tax Research 71
Freedman, Judith
E-Journal of Tax Research
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"The Importance Of Lawyers In International Tax Policy Design And Development: An Exploration And Extension Of The Legal-Economic Literature" (2019) 42 University of New South Wales Law Journal 269 Kayis-Kumar, Ann Australia circa 2019 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Questions of Law" (1998) 114 Law Quarterly Review 292 Law Quarterly Review United Kingdom circa 1998 Westlaw flag 22
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Minister of National Revenue v Anaconda American Brass Ltd [1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84 United Kingdom circa 1956 LexisNexis / Westlaw flag 14
Morley v Tattersall 22 Tax Cas 51 United Kingdom circa 1971 flag 9
"The Application of Rules: Law or Fact?" (1982) 98 Law Quarterly Review 587 Law Quarterly Review United Kingdom circa 1982 Westlaw flag 8
Peter Merchant Ltd v Stedeford (1948) 30 Tax Cas 496 United Kingdom circa 1948 flag 8
Sun Insurance Office v Clark 6 Tax Cas 59; [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 6
Commissioners v Inland Revenue v Secan Ltd (2000) 74 Tax Cas 1 United Kingdom circa 2000 flag 5
Jewellers Ltd v Commissioners of Inland Revenue (1947) 29 Tax Cas 274 United Kingdom circa 1947 flag 5
Anise v Hammond [2003] STC (SCD) 258 United Kingdom circa 2003 flag 4
Lothian Chemical Co Ltd v Rogers 11 Tax Cas 508 United Kingdom circa 1971 flag 4
Button v Thompson [1869] UKLawRpCP 39; 4 CP 330 Court of Common Pleas United Kingdom 8 May 1869 CommonLII flag 3
"The Relation Between Financial And Tax Reporting Measures Of Income" (2001) 55 Tax Law Review 175 Tax Law Review United States circa 2001 HeinOnline / Westlaw flag 2
Heather v PE Consulting Group [1973] 1 All ER 843 United Kingdom circa 1973 LexisNexis flag 2
Odeon Associated Theatres Ltd v Jones [1971] 2 All ER 407 United Kingdom circa 1971 LexisNexis flag 2
Elson (Inspector of Taxes) v Prices Tailors Ltd [1963] 1 All ER 231 United Kingdom circa 1963 LexisNexis flag 2
Sharkey v Wernher [1955] 3 All ER 493 United Kingdom circa 1955 LexisNexis flag 2
Morley v Tattersall [1938] 3 All ER 296 United Kingdom circa 1938 LexisNexis flag 2
"Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives" 56 National Tax Journal 803 National Tax Journal United States flag 2
"Tax Policy and Accounting Standards" [1995] British Tax Review 452 British Tax Review United Kingdom circa 1995 Westlaw flag 1
"Defining Taxable Profit in a Changing Environment" [1995] British Tax Review 434 British Tax Review United Kingdom circa 1995 Westlaw flag 1
"Ordinary Principles of Commercial Accounting- Clear Guidance or a Mystery Tour?" [1993] British Tax Review 468 British Tax Review United Kingdom circa 1993 Westlaw flag 1
[1978] British Tax Review 67 [1978] British Tax Review 67 British Tax Review United Kingdom circa 1978 Westlaw flag 1
"Bridging the Reporting Gap: A Proposal for more Informative Reconciling of Book and Tax Income" 56 National Tax Journal 4 National Tax Journal United States flag 1
18 Australian Tax Forum 264 18 Australian Tax Forum 264 Australian Tax Forum Australia flag 1
"IAS 39, cash flow hedges and tax" 8 Financial Instruments Tax & Accounting Review 1 Financial Instruments Tax & Accounting Review 1
Gresham Life Assurance Soc v Styles 3 Tax Cas 165 United Kingdom flag 1
"The Importance Of Lawyers In International Tax Policy Design And Development: An Exploration And Extension Of The Legal-Economic Literature" (2019) 42 University of New South Wales Law Journal 269 Kayis-Kumar, Ann Australia circa 2019 AustLII flag

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