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Commissioners of Inland Revenue v Fraser   flag  43

[1942] SC 493; 24 Tax Cas 498
United Kingdom - Scotland

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reid v Accident Compensation Corporation (Leave to appeal to the High Court) [2024] NZACC 100 New Zealand Accident Compensation Appeals New Zealand 12 Jun 2024 NZLII flag
Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) [2024] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Haast Energy Trading Ltd v The Electricity Authority [2024] NZHC 195 High Court of New Zealand New Zealand 16 Feb 2024 NZLII flag
Du Val Capital Partners Ltd v Financial Markets Authority [2022] NZHC 1529; [2022] NZCCLR 17 High Court of New Zealand New Zealand 30 Jun 2022 NZLII flag 3
Protect Aotea v Auckland Council [2022] NZHC 1428 High Court of New Zealand New Zealand 17 Jun 2022 NZLII flag 2
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2021 BAILII flag 1
Te R ū nanga o Ng ā ti Awa v Bay of Plenty Regional Council [2020] NZHC 3388; [2021] NZRMA 76; (2020) 22 ELRNZ 323 High Court of New Zealand New Zealand 17 Dec 2020 NZLII flag 13
Public Service Commission v Public Service Tribunal [2020] TOSC 58 Supreme Court of Tonga Tonga 19 Aug 2020 PacLII flag 2
SKP Inc v Auckland Council [2020] NZHC 1390; [2021] 2 NZLR 94; (2020) 21 ELRNZ 879 High Court of New Zealand New Zealand 19 Jun 2020 NZLII flag 15
Greig v Commissioner of Taxation [2020] FCAFC 25 Federal Court of Australia Australia - Commonwealth 2 Mar 2020 AustLII flag 2
Khan v Revenue & Customs (Income Tax/Corporation Tax : Other) [2019] UKFTT 204 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2019 BAILII flag
DCM Optical (Holdings) Ltd v HMRC [2018] UKUT 409 United Kingdom Upper Tribunal United Kingdom 5 Dec 2018 BAILII flag 3
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
Hu v Immigration and Protection Tribunal [2017] NZHC 41; [2017] NZAR 508 High Court of New Zealand New Zealand 27 Jan 2017 NZLII flag 51
Andrews v Police [2016] NZHC 2231 High Court of New Zealand New Zealand 21 Sep 2016 NZLII flag 1
Advocate General for Scotland v A Decision of The Upper Tribunal, Re Assessments to Tax Made on Murray Group Holdings Ltd [2015] ScotCS CSIH_77 Scottish Court of Session United Kingdom - Scotland 4 Nov 2015 BAILII flag
Vivier and Co Ltd v Financial Markets Authority [2015] NZHC 2337; [2016] 2 NZLR 348; [2016] NZCCLR 7; (2015) 11 NZCLC 98-035 High Court of New Zealand New Zealand 25 Sep 2015 NZLII flag 3
Jardine v Murray [2011] ScotCS CSIH_60 Scottish Court of Session United Kingdom - Scotland 27 Sep 2011 BAILII flag
Hill Country Corporation Ltd v Hastings District Council [2010] NZHC 1854; [2010] NZRMA 539 High Court of New Zealand New Zealand 17 Sep 2010 NZLII flag 7
Red 12 Trading Ltd v HMRC [2009] EWHC 2563 (Ch); [2010] BVC 166 High Court of England and Wales United Kingdom - England and Wales 20 Oct 2009 BAILII flag 78
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
Bryson v Three Foot Six Ltd [2005] NZSC 34; [2005] 3 NZLR 721; [2005] ERNZ 372; (2005) 2 NZELR 135; (2005) 7 NZELC 97,866; (2005) 22 NZTC 19,242 Supreme Court of New Zealand New Zealand 16 Jun 2005 NZLII flag 624
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2004] ATODMTR MT2004/D3 Australian Taxation Office Australia - Commonwealth 15 Dec 2004 AustLII flag
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN') [1999] ATODMTROS MT1999/D1 Australian Taxation Office Australia - Commonwealth 27 Oct 1999 AustLII flag
Tebbutt v Commissioner of Inland Revenue [1999] FJCA 49 Court of Appeal of Fiji Fiji 27 Aug 1999 PacLII flag
Mathieson v Edinburgh Vat & Duties Tribunal Decision [1999] ScotCS 106 Scottish Court of Session United Kingdom - Scotland 6 May 1999 BAILII flag
Tiumalu v Removal Review Authority HC Auckland HC67/96 [1996] NZHC 2068 High Court of New Zealand New Zealand 21 Oct 1996 NZLII flag
Nominal Insurer v Kamarakis [1993] NTSC 126; 113 FLR 116 Supreme Court of the Northern Territory Australia - Northern Territory 31 Mar 1993 AustLII flag 1
[1989] HKCFI 416 (9 November 1989) [1989] HKCFI 416 Hong Kong Court of First Instance Hong Kong 9 Nov 1989 HKLII flag
[1979] Hkcfi 43 (19 April 1979) [1979] HKCFI 43 Hong Kong Court of First Instance Hong Kong 19 Apr 1979 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
[1977] HKCFI 113 (3 December 1977) [1977] HKCFI 113 Hong Kong Court of First Instance Hong Kong 3 Dec 1977 HKLII flag
Janki Ram Bahadur Ram v Commissioner of Income Tax, Calcutta [1965] INSC 90; 1965 3 SCR 604; AIR 1965 SC 1898 Supreme Court of India India 31 Mar 1965 LIIofIndia flag 1
Irrigation Industries Ltd v The Minister of National Revenue [1962] SCR 346 Supreme Court of Canada Canada 26 Mar 1962 Supreme Court of Canada flag 2
Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta [1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252 Supreme Court of India India 4 May 1959 LIIofIndia flag
G Venkataswami Naidu & Co v the Commissioner of Income-Tax [1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359 Supreme Court of India India 24 Nov 1958 LIIofIndia flag 2
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Liquidators of Pursa Ltd v Commissioner of Income-Tax, Bihar [1954] INSC 10; [1954] SCR 767; AIR 1954 SC 253 Supreme Court of India India 9 Feb 1954 LIIofIndia flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land" (2000) 3 (6) Journal of Australian Taxation 440 Maples, Andrew Australia circa 2000 AustLII flag
"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 flag

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