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Usher's Wiltshire Brewery Ltd v Bruce     58

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
LawCite S G Taxpayer v Commissioner for the South African Revenue Service (IT14264)	[2018] ZATC 1	South Africa Tax Court	South Africa	9 May 2018	SAFLII
Citic Pacific Ltd v Secretary for Justice	[2012] HKCA 153	Hong Kong Court of Appeal	Hong Kong	30 Mar 2012	HKLII		1
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2011] HKCFI 415; (2011) 6 HKC 169	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
[2009] HKDC 85 (3 February 2009)	[2009] HKDC 85	Hong Kong District Court	Hong Kong	3 Feb 2009	HKLII
Commissioner of Inland Revenue v Nam Tai Trading Co Ltd	[2009] HKDC 12; [2010] 3 HKC 1	Hong Kong District Court	Hong Kong	3 Feb 2009	HKLII		11
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
Britax	[2002] EWCA Civ 806	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 May 2002	BAILII		5
Furze v Nixon	[2000] VSCA 149; (2000) 2 VR 503; (2000) 113 A Crim R 556; (2000) 32 MVR 547	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Aug 2000	AustLII		22
QT96/255, QT97/179-180 and Commissioner of Taxation	[1997] AATA 524; 38 ATR 1019	Administrative Appeals Tribunal	Australia	28 Nov 1997	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Industrial Equity Ltd v Corporate Affairs Commission (Vic)	[1990] VicRp 68; [1990] VR 780; (1989) 1 ACSR 153		Australia - Victoria	9 Nov 1989	AustLII		25
Re Australian National Hotels Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 292	Federal Court of Australia	Australia - Commonwealth	18 Aug 1988	AustLII
Commissioner of Income Tax, Delhi v Delhi Safe Deposit Co Ltd	[1982] INSC 2; 1982 1 SCALE 6; 1982 1 SCC 364; 1982 3 SCR 1; AIR 1982 SC 757	Supreme Court of India	India	12 Jan 1982	LIIofIndia		4
Commissioner of Inland Revenue v Swire Pacific Ltd	[1978] HKCFI 85	Hong Kong Court of First Instance	Hong Kong	24 Oct 1978	HKLII
[1978] Hkcfi 91 (24 October 1978)	[1978] HKCFI 91	Hong Kong Court of First Instance	Hong Kong	24 Oct 1978	HKLII
Simons v Herald & Weekly Times Ltd	[1970] VicRp 17; [1970] VR 131		Australia - Victoria	18 Jun 1969	AustLII		8
BP Australia Ltd v FCT	[1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		17
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		5
R v Rigby	[1956] HCA 38; (1956) 100 CLR 146	High Court of Australia	Australia - Commonwealth	1 Aug 1956	AustLII		88
Wilson v Minister of National Revenue	[1955] SCR 352	Supreme Court of Canada	Canada	6 Apr 1955	Supreme Court of Canada
Watson v FCT	[1953] HCA 98; (1953) 87 CLR 353; [1952] ALR 427; 9 ATD 426	High Court of Australia	Australia - Commonwealth	10 Mar 1953	AustLII		36
Commissioner of Taxes v McFarlane NZCA	[1952] NZGazLawRp 11; (1952) 54 GLR 187; [1952] NZLR 349	New Zealand Gazette Law Reports	New Zealand	31 Mar 1952	NZLII
Eastern Investments Ltd v Commissioner of Income-Tax, West Bengal	[1951] INSC 28; [1951] SCR 594; AIR 1951 SC 278	Supreme Court of India	India	4 May 1951	LIIofIndia		3
National Mutual Life Association of Australasia, Ltd v The Commissioner of Income Tax: Case Stated - NLR - 433 of 49	[1948] LKSC 27; (1948) 49 NLR 433	Sri Lankan Supreme Court	Sri Lanka	4 Jun 1948	AsianLII		1
FCT v York Motors Pty Ltd	[1946] HCA 64; 73 CLR 459; 8 ATD 169	High Court of Australia	Australia - Commonwealth	17 Dec 1946	AustLII		11
Mutual Acceptance Co Ltd v The Commissioner of Taxation	[1944] ArgusLawRp 81	Argus Law Reports	Australia	4 Dec 1944	AustLII
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
Rola Co (Australia) Pty Ltd v Commonwealth	[1944] HCA 17; (1944) 69 CLR 185; [1944] ALR 293; (1944) 18 ALJR 110	High Court of Australia	Australia - Commonwealth	27 Jul 1944	AustLII		97
Royal Australasian College of Surgeons v FCT	[1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342	High Court of Australia	Australia - Commonwealth	5 Nov 1943	AustLII		72
Incorporated Interests Pty Ltd v FCT	[1943] HCA 1; 67 CLR 508; [1943] ALR 165; 7 ATD 262	High Court of Australia	Australia - Commonwealth	5 Apr 1943	AustLII		12
Day v Standard Waygood Ltd	[1941] HCA 38; (1941) 65 CLR 204	High Court of Australia	Australia - Commonwealth	1 Dec 1941	AustLII		12
Therobald v Commissioner of Income Tax - NLR - 539 of 41	[1940] LKCA 25; (1940) 41 NLR 539	Sri Lankan Court of Appeal	Sri Lanka	6 Jun 1940	AsianLII
Texas Co (Australasia) Ltd v Commissioner of Taxation	[1940] ArgusLawRp 10; (1940) 46 ALR 126	Argus Law Reports	Australia	18 Mar 1940	AustLII
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		398
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		245
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation	[1938] ArgusLawRp 110; (1939) 45 ALR 10	Argus Law Reports	Australia	23 Dec 1938	AustLII
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
New Zealand Flax Investments v Commissioner of Taxation	[1938] ArgusLawRp 99	Argus Law Reports	Australia	22 Nov 1938	AustLII
Rajapakse v Commisioner of Income Tax - NLR - 258 of 36	[1934] LKSC 2; (1934) 36 NLR 258	Sri Lankan Supreme Court	Sri Lanka	28 Nov 1934	AsianLII
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Colonial Mutual Life Assurance Society Ltd v FCT	[1933] HCA 29; 49 CLR 171; 2 ATD 308	High Court of Australia	Australia - Commonwealth	17 Jul 1933	AustLII		9
Australian Temperance and General Mutual Life Assurance Society Ltd v FCT	[1933] HCA 3; 48 CLR 452; (1933) 2 ATD 217	High Court of Australia	Australia - Commonwealth	25 Feb 1933	AustLII		3
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII		29
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40
O'Shea v Commissioner of Taxes (Vic)	[1927] HCA 17; (1927) 39 CLR 313; [1927] ALR 137	High Court of Australia	Australia - Commonwealth	20 Apr 1927	AustLII		3
O'shea v Commissioner of Taxes For Victoria	[1927] VicLawRp 21; [1927] VLR 223		Australia - Victoria	20 Apr 1927	AustLII		1
Webster v Deputy FCT for Western Australia	[1926] HCA 52	High Court of Australia	Australia - Commonwealth	6 Dec 1926	AustLII
Commissioner of Taxation v Munro	[1926] ArgusLawRp 64	Argus Law Reports	Australia	25 Aug 1926	AustLII
Alliance Assurance Co Ltd v FCT	[1921] ArgusLawRp 80; 29 CLR 424; 27 ALR 378	Argus Law Reports	Australia - Commonwealth	25 Aug 1921	AustLII		11
Newcastle and Hunter River Steamship Co Ltd v Attorney-General for the Commonwealth	[1921] HCA 31; (1921) 29 CLR 357; 27 ALR 373; 42 FLR 337	High Court of Australia	Australia - Commonwealth	8 Aug 1921	AustLII		48
Inland Revenue v Merchiston Castle School, Ltd	[1921] ScotLR 585		United Kingdom - Scotland	8 Jul 1921	BAILII
Small v Inland Revenue	[1920] ScotLR 636		United Kingdom - Scotland	10 Jul 1920	BAILII
Shaw v FCT	[1920] HCA 13; 27 CLR 340	High Court of Australia	Australia - Commonwealth	10 Mar 1920	AustLII		3
James Waldie & Sons v Inland Revenue	[1919] ScotLR 602		United Kingdom - Scotland	18 Jul 1919	BAILII
Archibald Thomson, Black, & Co , Ltd v Inland Revenue	[1919] ScotLR 185		United Kingdom - Scotland	7 Jan 1919	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Legal Expenses as Non-Deductible Capital Expenditure"	(1960) 3 Sydney Law Review 306	Kenneally, G	Australia	circa 1960	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1963] Ukhl TC_6_399	[1963] UKHL TC_6_399	House of Lords	United Kingdom	circa 1963	BAILII		1