LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners     61

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Esso Australia Resources Pty Ltd v Commissioner of Taxation	[2024] FCA 87	Federal Court of Australia	Australia - Commonwealth	16 Feb 2024	AustLII		1
QUINN (LONDON) Ltd v Revenue & Customs (PROCEDURE : CORPORATION TAX consideration of whether the Appellant is not entitled to "enhanced research and development allowances")	[2021] UKFTT 437	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Oct 2021	BAILII		1
Mussalli v Commissioner of Taxation	[2021] FCAFC 71	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII
Victoria Power Networks Pty Ltd v Commissioner of Taxation	[2020] FCAFC 169	Federal Court of Australia	Australia - Commonwealth	21 Oct 2020	AustLII
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
QLD Taxi and Limousine Industry Assistance Scheme	[2019] ATOCR 17	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
QLD Taxi and Limousine Industry Assistance Scheme	[2019] ATOCR CR2019/17	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Amalgamated Metal Corporation PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX) (Rev 1)	[2017] UKFTT 705	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2017	BAILII
Basil Bimson v Revenue and Customs Commissioners	[2012] UKFTT 216	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2012	BAILII		1
[2011] Hkcfi 629 (8 July 2011)	[2011] HKCFI 629	Hong Kong Court of First Instance	Hong Kong	8 Jul 2011	HKLII
Basil Bimson v Revenue & Customs	[2010] UKFTT 180	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2010	BAILII
Lutchumun v Director General of the Mauritius Revenue Authority (Mauritius)	[2008] UKPC 53	Privy Council	Mauritius	1 Dec 2008	BAILII
Maguire v Commissioner for the South African Revenue Service (731/07)	[2008] ZASCA 156; 2009 4 SA 345; [2009] 2 All SA 347	Supreme Court of Appeal of South Africa	South Africa	27 Nov 2008	SAFLII		1
Able (UK) Ltd v HMRC	[2007] EWCA Civ 1207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Nov 2007	BAILII		5
LawCite W J FOurie Beleggings CC v Commisioner of the South African Revenue Services (A264/2004)	[2007] ZAFSHC 118	High Court of South Africa - Free State Division	South Africa	27 Sep 2007	SAFLII
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements	[2007] ATOCR CR2007/99	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/99 - Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Ltd for the termination of Grower's Agreements	[2007] ATOCR 99	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Able (UK) Ltd v Revenue & Customs	[2006] EWHC 3046 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Oct 2006	BAILII		2
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TC Case No 11220 : Whether three separate restraint of trade payments received are taxable or not - definition of gross income (11220)	[2005] ZATC 12	South Africa Tax Court	South Africa	10 Aug 2005	SAFLII
Greycon Ltd v HM Inspector of Taxes	[2003] UKSC SPC00372	United Kingdom Supreme Court	United Kingdom	15 Jul 2003	BAILII
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Commissioners of Inland Revenue v John Lewis Properties Ltd	[2001] EWHC Ch 409; [2001] BTC 213	High Court of England and Wales	United Kingdom - England and Wales	13 Jun 2001	BAILII
Birkdale Service Station Ltd v Commissioner of Inland Revenue	[2000] NZCA 325; [2001] 1 NZLR 293; (2000) 19 NZTC 15,981	Court of Appeal of New Zealand	New Zealand	14 Nov 2000	NZLII		16
John Lewis Properties Plc v Inland Revenue	[2000] UKSC SPC00255	United Kingdom Supreme Court	United Kingdom	5 Sep 2000	BAILII
Bonic v Fieldair (Deniliquin) Pty Ltd	[1999] NSWSC 636	Supreme Court of New South Wales	Australia - New South Wales	29 Jun 1999	AustLII		11
Allman and Commissioner of Taxation	[1998] AATA 451; (1998) 39 ATR 1081	Administrative Appeals Tribunal	Australia	24 Jun 1998	AustLII		3
Whitaker v FCT	[1998] FCA 262; (1998) 82 FCR 261; (1998) 153 ALR 334; (1998) 38 ATR 219	Federal Court of Australia	Australia - Commonwealth	26 Mar 1998	AustLII		30
Whitaker v FCT	[1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394	Federal Court of Australia	Australia - Commonwealth	21 Aug 1996	AustLII		12
Liftronic Pty Ltd v Commissioner of Taxation	[1996] FCA 1474	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
Commissioner of Taxation v Northumberland Development Co Pty Ltd	[1995] FCA 1438	Federal Court of Australia	Australia - Commonwealth	8 Aug 1995	AustLII
Northumberland Development Co Pty Ltd v Commissioner of Taxation (Cth)	[1994] FCA 1425; (1994) 126 ALR 97; 29 ATR 395	Federal Court of Australia	Australia - Commonwealth	26 Oct 1994	AustLII		5
Re Taxation Appeals	[1991] AATA 125; 22 ATR 3184	Administrative Appeals Tribunal	Australia	16 May 1991	AustLII
TRA 88/225 v Commissioner of Inland Revenue	[1989] NZTRA 75	New Zealand Taxation Review Authority	New Zealand	15 Sep 1989	NZLII
WT87/574 and WT86/3892 and Commissioner of Taxation	[1988] AATA 338; 20 ATR 3127	Administrative Appeals Tribunal	Australia	25 Nov 1988	AustLII
KR Greenslade Ltd v Commissioner of Inland Revenue HC Wellington M711/84	[1986] NZHC 962; (1986) 8 NZTC 5,197	High Court of New Zealand	New Zealand	30 Jul 1986	NZLII
Air Express Ltd v Ansett Transport Industries (Operations) Pty Ltd	[1981] HCA 75; (1981) 146 CLR 249; 26 ALR 427; 53 ALJR 766	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII		209
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		11
Tinkler v FCT	[1979] FCA 88; (1979) 40 FLR 116; (1979) 29 ALR 663; (1979) 10 ATR 411; (1979) 1 ANZ Insurance Cases 60-408	Federal Court of Australia	Australia - Commonwealth	14 Dec 1979	AustLII		65
Federal Coke Co Pty Ltd v FCT	[1977] FCA 3; (1977) 34 FLR 375	Federal Court of Australia	Australia - Commonwealth	20 Jun 1977	AustLII		19
Commissioner of Income-Tax Poona v M/S Manna Ramji & Co	[1972] INSC 198; 1973 3 SCC 43; 1973 1 SCR 1068; AIR 1973 SC 515	Supreme Court of India	India	29 Aug 1972	LIIofIndia		2
Commissioner of Inland Revenue v Europa Oil (NZ) Ltd	[1970] UKPC 25; [1971] NZLR 641; [1970] TR 261	Privy Council	New Zealand	21 Oct 1970	BAILII		22
Tzouvelis v Victorian Railways Commissioners	[1968] VicRp 13; [1968] VR 112		Australia - Victoria	27 Sep 1967	AustLII		18
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		6
Senairam Doongarmall v Commissioner of Income-Tax, Assam	[1961] INSC 89; 1962 1 SCR 257; AIR 1961 SC 1579	Supreme Court of India	India	13 Mar 1961	LIIofIndia		3
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons	[1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814	Supreme Court of India	India	20 Mar 1959	LIIofIndia
Commissioner of Income-Tax, Nagpur v Rai Bahadur Jairam Valji	[1958] INSC 96; 1959 1 SCR Supl 110; AIR 1959 SC 291	Supreme Court of India	India	7 Oct 1958	LIIofIndia
Commissioner of Income Tax and Excess Profits Tax v the South India Pictures Ltd	[1956] INSC 21; [1956] SCR 223; AIR 1956 SC 492	Supreme Court of India	India	14 Mar 1956	LIIofIndia		3
Hobart Bridge Co Ltd v FCT	[1951] HCA 33; (1951) 82 CLR 372; 9 ATD 273; 5 AITR 184; (1951) 25 ALJR 225	High Court of Australia	Australia - Commonwealth	22 Jun 1951	AustLII		56
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		390
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 81; (1938) 44 ALR 498	Argus Law Reports	Australia	17 Sep 1938	AustLII
Wright v The Victorian Railways Commissioners	[1938] ArgusLawRp 76; (1938) 44 ALR 501	Argus Law Reports	Australia	6 Sep 1938	AustLII
Taxes, Commissioner of (Vic) v Phillips	[1935] VicLawRp 51; [1935] VLR 407; [1935] ALR 488; 3 ATD 256		Australia - Victoria	31 Oct 1935	AustLII		1
Californian Oil Products Ltd (In Liquidation) v The FCT	[1934] ArgusLawRp 63; (1934) 40 ALR 339	Argus Law Reports	Australia	24 Aug 1934	AustLII
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Glenboig Union Fireclay Co v Inland Revenue	[1922] UKHL 162_1	House of Lords	United Kingdom	23 Feb 1922	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison"	(2001) 4 Journal of Australian Taxation 98	Sadiq, Kerrie	Australia	circa 2001	AustLII
"Tax Implications to Native Title Holders of Compensation Payments"	(1999) 2 (5) Journal of Australian Taxation 344	Black, Warren	Australia	circa 1999	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited"	(1985) 15 (4) Federal Law Review 303	Muir, Garry A	Australia	circa 1985	AustLII