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

Regent Oil Co Ltd v Strick (Inspector of Taxes)     81

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
LawCite A Taxpayer v Commissioner, South African Revenue Service (IT45638)	[2023] ZATC 11	South Africa Tax Court	South Africa	12 Jul 2023	SAFLII
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd	[2022] EWCA Civ 1520; [2023] 1 WLR 316	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 2022	BAILII		1
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2022	BAILII
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue	[2020] HKCFI 1649	Hong Kong Court of First Instance	Hong Kong	28 Jul 2020	HKLII		2
Looney v HMRC	[2020] UKUT 119	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2020	BAILII		1
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
Church of Jesus Christ of Latter ‑ Day Saints Trust Board v Commissioner of Inland Revenue	[2019] NZHC 52; (2019) 29 NZTC 24-000	High Court of New Zealand	New Zealand	1 Feb 2019	NZLII		3
Easy Park Ltd v Commissioner of Inland Revenue	[2018] NZCA 296; (2018) 28 NZTC 23-066	Court of Appeal of New Zealand	New Zealand	7 Aug 2018	NZLII		1
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ 劉淇å³	[2018] HKCFI 351	Hong Kong Court of First Instance	Hong Kong	27 Feb 2018	HKLII
Sharpcan Pty Ltd and Commissioner of Taxation (Taxation)	[2017] AATA 2948	Administrative Appeals Tribunal	Australia	14 Dec 2017	AustLII		1
Easy Park Ltd v Commissioner of Inland Revenue	[2017] NZHC 1893	High Court of New Zealand	New Zealand	10 Aug 2017	NZLII		3
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses)	[2017] UKFTT 429	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2017	BAILII		2
Trustpower Ltd v Commissioner of Inland Revenue	[2016] NZSCTrans 4		New Zealand	8 Mar 2016	NZLII
French Connection Ltd v Revenue & Customs (VAT - SUPPLY : Other)	[2015] UKFTT 173	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2015	BAILII
Commissioner of Inland Revenue v John Curtis Developments Ltd	[2014] NZHC 3034; (2014) 26 NZTC 21-113	High Court of New Zealand	New Zealand	28 Nov 2014	NZLII		2
Sovereign Assurance Co Ltd v Commissioner of Inland Revenue	[2013] NZCA 652; (2013) 26 NZTC 21-056	Court of Appeal of New Zealand	New Zealand	17 Dec 2013	NZLII		4
Trustpower Ltd v Commissioner of Inland Revenue	[2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047	High Court of New Zealand	New Zealand	12 Nov 2013	NZLII		3
Commissioner of Income Tax v M/S DCM Shriram Consolidated Ltd - Ita 1289/2010	[2012] INDLHC 4617	High Court of Delhi	India	30 Jul 2012	LIIofIndia
Mr Christopher Huhtala v Revenue & Customs	[2012] UKFTT 79	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2012	BAILII
Bluesparkle Ltd v Revenue & Customs	[2012] UKFTT 45	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2012	BAILII
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703	[2011] NZHC 4; (2011) 25 NZTC 20-024	High Court of New Zealand	New Zealand	28 Jan 2011	NZLII
JT Dove Ltd v HMRC	[2011] UKFTT 16	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2010	BAILII		1
Lion Co v HMRC	[2009] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2009	BAILII		1
Westpac Funds Management Ltd v Chief Commissioner of State Revenue	[2008] NSWSC 1245; (2008) 74 NSWLR 566; [2008] ATC 20-069; 74 ATR 159	Supreme Court of New South Wales	Australia - New South Wales	26 Nov 2008	AustLII		2
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
Tyco Australia Pty Ltd v FCT	[2007] FCA 1055; (2007) 67 ATR 63	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		11
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
Commissioner for South African Revenue Service v BP South Africa (Pty) Ltd (92/05 , 92/05)	[2006] ZASCA 61; 2006 5 SA 559; [2006] 4 All SA 523	Supreme Court of Appeal of South Africa	South Africa	25 May 2006	SAFLII		6
[2006] Hkcfi 508 (20 May 2006)	[2006] HKCFI 508	Hong Kong Court of First Instance	Hong Kong	20 May 2006	HKLII
Commissioner of Inland Revenue v Chu Fung Chee	[2006] HKCFI 617; [2006] 2 HKLRD 718	Hong Kong Court of First Instance	Hong Kong	20 May 2006	HKLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR TR2005/6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/6 - Income tax: lease surrender receipts and payments	[2005] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
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
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		17
GSTR 2000/D18 - Goods and Services Tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis	[2000] ATODGSTR GSTR2000/D18	Australian Taxation Office	Australia - Commonwealth	28 Jun 2000	AustLII
Longson v Inspector of Taxes	[2000] UKSC SPC00238	United Kingdom Supreme Court	United Kingdom	8 May 2000	BAILII
GSTR 2000/35 - Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis	[2000] ATOGSTR GSTR2000/35	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
GSTR 2000/35 - Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis	[2000] ATOGSTR 35	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
FCT v Pine Creek Goldfields Ltd	[1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758	Federal Court of Australia	Australia - Commonwealth	15 Sep 1999	AustLII		2
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		101
Commissioner of Inland Revenue v North HC Auckland AP21/99	[1999] NZHC 1235; (1999) 19 NZTC 15,219	High Court of New Zealand	New Zealand	20 May 1999	NZLII
Merchant v Commissioner of Taxation	[1999] FCA 49	Federal Court of Australia	Australia - Commonwealth	5 Feb 1999	AustLII		1
Paul Montgomery v Commissioner of Taxation	[1998] FCA 46	Federal Court of Australia	Australia - Commonwealth	6 Feb 1998	AustLII
National Insurance Co of New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M780/95	[1997] NZHC 1957; (1997) 18 NZTC 13,489	High Court of New Zealand	New Zealand	26 Nov 1997	NZLII		1
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96	[1997] NZHC 1198; (1997) 18 NZTC 13,408	High Court of New Zealand	New Zealand	9 Oct 1997	NZLII		2
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes)	[1997] EWCA Civ 1297	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 1997	BAILII		2
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/23 - Income tax: deductions for repairs	[1997] ATOTR TR97/23	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Wattie v Commissioner of Inland Revenue HC Auckland CP1287/95	[1996] NZHC 2124; (1996) 17 NZTC 12,712	High Court of New Zealand	New Zealand	27 Sep 1996	NZLII		2
Lockwood Buildings Ltd v Commissioner of Inland Revenue HC Auckland M455/95	[1996] NZHC 1498; [1996] 2 NZLR 58; (1996) 17 NZTC 12,483	High Court of New Zealand	New Zealand	19 Feb 1996	NZLII		2
Commissioner of Taxation v Krakos Investments Pty Ltd	[1995] FCA 1767	Federal Court of Australia	Australia - Commonwealth	19 Dec 1995	AustLII
Krakos Investments Pty Ltd v Deputy Commissioner of Taxation	[1995] FCA 1311	Federal Court of Australia	Australia - Commonwealth	21 Jun 1995	AustLII
Re Commissioner of Taxation	[1994] AATA 297	Administrative Appeals Tribunal	Australia	7 Oct 1994	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Re Kennedy Holdings and Property Management Pty Ltd v FCT	[1992] FCA 645	Federal Court of Australia	Australia - Commonwealth	23 Dec 1992	AustLII		2
Commissioner of Inland Revenue v Chinachem Finance Co Ltd	[1992] HKCA 269; [1993] HKLR 136	Hong Kong Court of Appeal	Hong Kong	23 Oct 1992	HKLII		2
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
TRA 88/225 v Commissioner of Inland Revenue	[1989] NZTRA 75	New Zealand Taxation Review Authority	New Zealand	15 Sep 1989	NZLII
Cooling v Commissioner of Taxation (Cth)	[1989] FCA 301; 88 ALR 557; 20 ATR 711	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Alembic Chemical Works Co Ltd v Commissioner of Income Tax, Gujarat	[1989] INSC 115; 1989 1 SCALE 885; 1989 3 SCC 329; AIR 1989 SC 1913	Supreme Court of India	India	31 Mar 1989	LIIofIndia
Davis v United States	861 F2d 558; 63 AFTR2d 89-400	United States Court of Appeals, Ninth Circuit	United States	21 Feb 1989	WorldLII		2
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
Brinley v Commissioner of Internal Revenue	782 F2d 1326; 54 USLW 2465; 57 AFTR2d 86-857; 88 ALRFed 373	United States Court of Appeals, Fifth Circuit	United States	20 Feb 1986	WorldLII		3
Johns ‑ Manville Canada Inc v R	[1985] 2 SCR 46	Supreme Court of Canada	Canada	31 Jul 1985	Supreme Court of Canada		5
Reddy Construction Co Ltd v Commissioner of Inland Revenue	[1984] FJCOR 1	Fiji Court of Review	Fiji	6 Apr 1984	PacLII
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue	[1983] FJSC 7	Supreme Court of Fiji	Fiji	18 May 1983	PacLII		1
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
FCT v Cliffs International Inc	[1977] FCA 23; (1977) 31 FLR 276; 16 ALR 681; (1977) 77 ATC 4,564; 8 ATR 265	Federal Court of Australia	Australia - Commonwealth	14 Dec 1977	AustLII		4
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Amoco Australia Pty Ltd v Rocca Bros Motor Engineering Co Pty Ltd	[1973] HCA 40; (1973) 133 CLR 288; 1 ALR 385; 47 ALJR 681	High Court of Australia	Australia - Commonwealth	11 Oct 1973	AustLII		199
Devidas Vithaldas & Co v Cit , Bombay City	[1972] INSC 33; 1972 3 SCC 457; AIR 1973 SC 318; 1973 2 SCR 215	Supreme Court of India	India	28 Jan 1972	LIIofIndia

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Legal Autopoiesis and the Capital/revenue Distinction"	[2007] VUWLawRw 29	Ding, Wai Boh	New Zealand	circa 2007	NZLII
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"Are Lease Incentives Taxable? - a Trans-Tasman Comparison"	(2000) 3 (3) Journal of Australian Taxation 208	Maples, Andrew	Australia	circa 2000	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
"Precedent in South Australia: The Hierarchic and the Heuristic"	(1980-1981) 7 Adelaide Law Review 79	Blackshield, A R	Australia	circa 1981	AustLII		1