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Inland Revenue Commissioners v Adam 12

14 Tax Cas 34; [1928] SC 738

United Kingdom - Scotland

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII		87
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
Commissioner of Taxation v Sharpcan Pty Ltd	[2019] HCA 36; (2019) 269 CLR 370; (2019) 373 ALR 414; 93 ALJR 1147	High Court of Australia	Australia - Commonwealth	16 Oct 2019	AustLII		23
Vacuum Oil Co Pty Ltd v FCT	[1964] HCA 83; (1964) 110 CLR 419; [1965] ALR 393; 13 ATD 278; 37 ALJR 372	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		5
Lion Co v HMRC	[2009] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2009	BAILII		1
TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454)	[2005] ZATC 17	South Africa Tax Court	South Africa	20 Oct 2005	SAFLII
QT86/1872 , QT86/1873 and Commissioner of Taxation	[1989] AATA 79; 20 ATR 3425	Administrative Appeals Tribunal	Australia	3 Apr 1989	AustLII
QT87/991 and Commissioner of Taxation	[1988] AATA 326; 20 ATR 3001	Administrative Appeals Tribunal	Australia	9 Nov 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd	[1986] FCA 414	Federal Court of Australia	Australia - Commonwealth	27 Nov 1986	AustLII
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1965] UKPC 23	Privy Council	United Kingdom	27 Jul 1965	BAILII
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 110; (1939) 45 ALR 10	Argus Law Reports	Australia	23 Dec 1938	AustLII

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