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Fiji Cayman Holdings v Fiji Revenue and Customs Service   flag 

[2023] FJHC 737
High Court of Fiji
Fiji
9th October, 2023

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth) s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ben Nevis Forestry Ventures Ltd v The Commissioner of Inland Revenue [2009] 2 NZLR 289 New Zealand circa 2009 LexisNexis flag 25
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Partington v A-G [1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205 United Kingdom 11 Jun 1869 CommonLII flag 117
Spectros International plc v Madden 70 Tax Cas 349 United Kingdom circa 1997 flag 5

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