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Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)   flag  26

[1962] 1 All ER 801; 40 Tax Cas 443
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 [2018] FCAFC 163 Federal Court of Australia Australia - Commonwealth 27 Sep 2018 AustLII flag 1
"Table of Cases" [2013] ELECD 93 Edited Legal Collections Data Australia circa 2013 AustLII flag
UKCO MrXX v Revenue & Customs [2010] UKFTT 419 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2010 BAILII flag
Vergnet Sa v Commissioner of Inland Revenue [2010] FJHC 614 High Court of Fiji Fiji 16 Jul 2010 PacLII flag
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
TD 2005/1 - Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5? [2005] ATOTD TD2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TD 2005/1 - Income tax: what amount of deduction is available under section 40-25 of the Income Tax Assessment Act 1997 for the decline in value of copyright in patient records in respect of arrangements similar to those described in Taxpayer Alert 2004/5? [2005] ATOTD 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
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 flag 2
Re Taxation Appeals [1993] AATA 157; (1993) 26 ATR 1030 Administrative Appeals Tribunal Australia 24 May 1993 AustLII flag
It 2660 - Income Tax: Definition of Royalties [1991] ATOITR IT2660 Australian Taxation Office Australia - Commonwealth 28 Nov 1991 AustLII flag
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
NT86/6402 and Commissioner of Taxation [1988] AATA 356; 20 ATR 3098 Administrative Appeals Tribunal Australia 8 Dec 1988 AustLII flag
ST87/66 and Commissioner of Taxation [1988] AATA 153; 19 ATR 3496 Administrative Appeals Tribunal Australia 13 May 1988 AustLII flag 2
Capel v Commissioner of Inland Revenue HC Hamilton M123/86 [1987] NZHC 732; (1987) 11 TRNZ 91; (1987) 9 NZTC 6,195 High Court of New Zealand New Zealand 2 Sep 1987 NZLII flag 1
Vaughan United States v Vaughan 719 F2d 196 United States Court of Appeals, Sixth Circuit United States 19 Oct 1983 WorldLII flag
[1977] HKCFI 113 (3 December 1977) [1977] HKCFI 113 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Commissioner for Inland Revenue v DR Chang Liang-Jen [1977] HKCFI 67 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Sherritt Gordon Mines Ltd v FCT [1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344 Australia - Victoria 29 Jun 1976 AustLII flag 102
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Commissioner of Income-Tax, Bombay v Ciba of India Ltd [1967] INSC 303; 1968 2 SCR 696; AIR 1968 SC 1131 Supreme Court of India India 15 Dec 1967 LIIofIndia flag 1
Commissioner of Internal Revenue v D J Condit 333 F2d 585 United States Court of Appeals, Tenth Circuit United States 19 Jun 1964 WorldLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Table of Cases" [2013] ELECD 93 Edited Legal Collections Data Australia circa 2013 AustLII flag
"Goodwill and Taxation Issues" [2010] UNSWLRS 49 Walpole, Michael Australia circa 2010 AustLII flag
"Devil's in the Detail: Non-Commercial Business Losses" [2008] JlATaxTA 11 Cassidy, Julie Australia circa 2008 AustLII flag
"Comments" [1989] AUMPLawAYbk 10 Johnston, BR Australia circa 1989 AustLII flag
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag

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