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Smart v Lincolnshire Sugar Co Ltd   flag  19

20 Tax Cas 643; 156 LT 215
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
VT83/51 and Commissioner of Taxation [1986] AATA 418; 18 ATR 3120 Administrative Appeals Tribunal Australia 17 Dec 1986 AustLII flag 10
Cit, Lucknow v M/S Kisan Sahkari Chini Mills Ltd - INCOME TAX REFERENCE [2005] INAHHC 1162 Allahbad High Court India - Allahbad 28 Apr 2005 LIIofIndia flag
Kalpna Palace v Cit - Income Tax Reference [2004] INAHHC 576 Allahbad High Court India - Allahbad 18 Aug 2004 LIIofIndia flag
It 2429 - Income Tax : Advance Payment of Grant Or Subsidy [1987] ATOITR IT2429 Australian Taxation Office Australia - Commonwealth 9 Jul 1987 AustLII flag
British Broadcasting Corporation (BBC) v Johns (HM Inspector of Taxes) [1964] EWCA Civ 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Mar 1964 BAILII flag 1
St Patrick's International College Ltd v Revenue and Customs (VAT - exemption for supplies of education) [2023] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2023 BAILII flag
Tower Resources plc v HMRC [2019] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2019 BAILII flag 3
C J Wildbirds Food Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2018 BAILII flag
Shop Direct Group v the Commissioners for Her Majesty s Revenue and Customs [2012] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2012 BAILII flag 4
Pertemps Recruitment Partnership Ltd v Revenue & Customs [2010] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2010 BAILII flag 1
Shop Direct Group v HM Revenue and Customs [2013] EWHC 942 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 1
Cit, Lucknow v M/S Kisan Sahkari Chini Mills Ltd - INCOME TAX REFERENCE [2005] INUPHC 1162 High Court of Judicature at Allahabad India 28 Apr 2005 LIIofIndia flag
Kalpna Palace v Cit - Income Tax Reference [2004] INUPHC 576 High Court of Judicature at Allahabad India 18 Aug 2004 LIIofIndia flag
Commissioner of Inland Revenue v Molloy HC Auckland M292/89 [1990] NZHC 2072 High Court of New Zealand New Zealand 1 Jun 1990 NZLII flag
Lo Tim Fat v Commissioner of Inland Revenue [2006] HKCFI 446; [2006] 2 HKLRD 689 Hong Kong Court of First Instance Hong Kong 28 Apr 2006 HKLII flag
[2006] Hkcfi 444 (28 April 2006) [2006] HKCFI 444 Hong Kong Court of First Instance Hong Kong 28 Apr 2006 HKLII flag
M/S Sahney Steel & Press Works Ltd Hyderabad v Commissioner of Income Tax, Andhra Pradesh-i , Hyderabad [1997] INSC 744 Supreme Court of India India 19 Sep 1997 LIIofIndia flag
Gower Chemicals Ltd v Revenue & Customs [2008] UKSPC SPC00713 United Kingdom Special Commissioners of Income Tax United Kingdom 5 Nov 2008 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages" [1991] RevenueLawJl 3 Dirkis, Michael J Australia circa 1991 AustLII flag

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