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Southern v Borax Consolidated Ltd   flag  22

(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 23
Hanif v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) [2017] UKFTT 486 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2017 BAILII flag
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Peter Vaines v The Commissioners of Revenue & Customs [2013] UKFTT 576 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2013 BAILII flag
Hopegar Properties Ltd v Revenue & Customs [2013] UKFTT 331 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2013 BAILII flag
Revenue & Customs [2012] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2012 BAILII flag 1
Market South West (Holdings)Ltd v Revenue & Customs [2010] UKFTT 121 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2010 BAILII flag
Bell and Moir Pty Ltd and Commissioner of Taxation [1999] AATA 195; 41 ATR 1266 Administrative Appeals Tribunal Australia 25 Mar 1999 AustLII flag
Gathercole and Commissioner of Taxation [1997] AATA 538; 37 ATR 1226 Administrative Appeals Tribunal Australia 4 Dec 1997 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 242; 36 ATR 1140 Administrative Appeals Tribunal Australia 17 Jul 1997 AustLII flag
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation [1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260 Federal Court of Australia Australia - Commonwealth 19 Aug 1993 AustLII flag 7
Re Kennedy Holdings and Property Management Pty Ltd v FCT [1992] FCA 645 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII flag 2
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd [1991] FCA 349 Federal Court of Australia Australia - Commonwealth 6 Aug 1991 AustLII flag
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Cooke v Quick Shoe Repair Service [1949] EWHC KB 1; 30 Tax Cas 460 High Court of England and Wales United Kingdom - England and Wales 31 Jan 1949 BAILII flag 6
Hallstroms Pty Ltd v Commissioner of Taxation [1946] ArgusLawRp 81; (1946) 52 ALR 434 Argus Law Reports Australia 7 Oct 1946 AustLII flag
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth" (1966-1967) 2 Federal Law Review 115 Higgins, T J Australia circa 1967 AustLII flag
"Legal Expenses as Non-Deductible Capital Expenditure" (1960) 3 Sydney Law Review 306 Kenneally, G Australia circa 1960 AustLII flag

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