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Lineker v Revenue and Customs (Income Tax - Intermediaries legislation (IR35) - Whether applicable where an individual's services is supplied through a general partnership)
|
[2023] UKFTT 340
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2023
|
BAILII
|
|
|
|
Anson v HMRC
|
[2015] UKSC 44; [2015] 4 All ER 288
|
United Kingdom Supreme Court
|
United Kingdom
|
1 Jul 2015
|
BAILII
|
|
19 
|
|
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
|
|
|
|
GST - Disputant not entitled to input tax deductions regarding sale of property as mortgagee
|
[2006] NZTRA 12
|
New Zealand Taxation Review Authority
|
New Zealand
|
27 Nov 2006
|
NZLII
|
|
|
|
[2006] Hkcfi 64 (17 January 2006)
|
[2006] HKCFI 64
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Jan 2006
|
HKLII
|
|
|
|
Palm Oil Research and Development Board Malaysia & Director General of Palm Oil Research Institute Of Malaysia (PORIM) Lwn Premium Vegetable Oils Sdn Bhd - MPRS NO: 02-4-2002(W)
|
[2004] MYFC 7
|
Federal Court of Malaysia
|
Malaysia
|
27 Feb 2004
|
AsianLII
|
|
|
|
Ghim Li Fashion (Fiji) Pte Ltd v Commissioner of Inland Revenue [2001] FJLawRp 72
|
[1995] 2 FLR 276
|
|
Australia
|
16 Aug 2001
|
PacLII
|
|
1
|
|
Orissa State Warehousing Corporation v Commissioner of Income Tax
|
[1999] INSC 138
|
Supreme Court of India
|
India
|
11 Apr 1999
|
LIIofIndia
|
|
|
|
Dick v Commissioner of Inland Revenue HC Auckland HC140/98
|
[1999] NZHC 1291
|
High Court of New Zealand
|
New Zealand
|
15 Feb 1999
|
NZLII
|
|
|
|
State v Minister of Finance, Ex parte Evercrisp Snack Products (South Seas) Ltd
|
[1998] FJHC 185
|
High Court of Fiji
|
Fiji
|
4 Jun 1998
|
PacLII
|
|
|
|
State v Minister of Finance, ex parte Evercrisp Snack Products (South Seas) Ltd [1998] FJLawRp 10
|
(1998) 44 FLR 128
|
|
Australia
|
4 Jun 1998
|
PacLII
|
|
|
|
In re Application by Evercrisp Snack Products (South Seas) Ltd
|
[1995] FJHC 174
|
High Court of Fiji
|
Fiji
|
15 Dec 1995
|
PacLII
|
|
|
|
Commissioner of Inland Revenue v Alcan New Zealand Ltd
|
[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715
|
Court of Appeal of New Zealand
|
New Zealand
|
31 May 1994
|
NZLII
|
|
56
|
|
Alcan New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M2405/91
|
[1993] NZHC 1877; [1993] 3 NZLR 495; (1993) 17 TRNZ 721; (1993) 15 NZTC 10,125
|
High Court of New Zealand
|
New Zealand
|
21 Apr 1993
|
NZLII
|
|
1
|
|
Commissioner for Inland Revenue v Insolvent Estate JP Botha t/a Trio Culture (30/89)
|
[1990] ZASCA 2; 1990 2 SA 548; [1990] 2 All SA 163
|
Supreme Court of Appeal of South Africa
|
South Africa
|
26 Feb 1990
|
SAFLII
|
|
5
|
|
Gerber v Commissioner for Inland Revenue (24/88)
|
[1989] ZASCA 91; [1989] 4 All SA 950
|
Supreme Court of Appeal of South Africa
|
South Africa
|
29 Aug 1989
|
SAFLII
|
|
|
|
Southern Service Station (1968) Ltd v Invercargill City Council HC Invercargill A81/85
|
[1987] NZHC 1800
|
High Court of New Zealand
|
New Zealand
|
12 Nov 1987
|
NZLII
|
|
|
|
Smith v Commissioner of Stamp Duties (Tas)
|
[1981] TASRp 1; 12 ATR 70; [1981] Tas R 14
|
|
Australia - Tasmania
|
4 Mar 1981
|
AustLII
|
|
4
|
|
Commissioner of Inland Revenue v Chow Hung-Kong
|
[1978] HKCFI 73
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Sep 1978
|
HKLII
|
|
|
|
[1978] HKCFI 86 (28 September 1978)
|
[1978] HKCFI 86
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Sep 1978
|
HKLII
|
|
|
|
Attorney General (Que) v Stonehouse
|
[1978] 2 SCR 1015
|
Supreme Court of Canada
|
Canada
|
16 May 1978
|
Supreme Court of Canada
|
|
|
|
Esquire Nominees Ltd v FCT
|
[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076
|
High Court of Australia
|
Australia - Commonwealth
|
24 Sep 1973
|
AustLII
|
|
76
|
|
Hong v A & R Brown Ltd , Salsbury v Woodland
|
[1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651
|
House of Lords
|
United Kingdom
|
23 Jul 1969
|
BAILII
|
|
3
|
|
Income-Tax Officer, Tuticorin v t S Devinath Nadar
|
[1967] INSC 241; 1968 2 SCR 33; AIR 1968 SC 623
|
Supreme Court of India
|
India
|
25 Oct 1967
|
LIIofIndia
|
|
10
|
|
Miller & Maund Pty Ltd v Commissioner of Stamp Duties
|
[1959] TASStRp 24; [1959] Tas SR 94
|
|
Australia - Tasmania
|
9 Dec 1959
|
AustLII
|
|
1
|
|
Parke Davis & Co v Commissioner of Taxation
|
[1959] HCA 15; (1959) 101 CLR 521; [1959] ALR 599; 11 ATD 545; 33 ALJR 83
|
High Court of Australia
|
Australia - Commonwealth
|
23 Mar 1959
|
AustLII
|
|
11
|
|
Tiut v Towato
|
[1956] PGSC 30
|
Supreme Court of Papua New Guinea
|
Papua New Guinea
|
28 May 1956
|
PacLII
|
|
1
|
