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Ransom v Higgs     75

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lunn v Revenue and Customs (INCOME TAX and CORPORATION TAX - Discovery Assessments)	[2024] UKFTT 509	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII
Stolkin v Revenue and Customs	[2024] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2024	BAILII
Clarence City Council v Commonwealth of Australia	[2024] FCAFC 8	Federal Court of Australia	Australia - Commonwealth	15 Feb 2024	AustLII		1
McClean v Thornhill QC	[2022] EWHC 457 (Ch); [2022] BTC 5	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2022	BAILII		3
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII		8
Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief)	[2021] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2021	BAILII
Perrigo Pharma International DAC v McNamara	[2020] IEHC 552	High Court of Ireland	Republic of Ireland	4 Nov 2020	BAILII		14
Southern Waste Resourceco Pty Ltd v Adelaide Hills Region Waste Management Authority [No 3]	[2019] SASC 192	Supreme Court of South Australia	Australia - South Australia	15 Nov 2019	AustLII		5
Anderson v Revenue and Customs (Tax)	[2018] UKUT B1	United Kingdom Upper Tribunal	United Kingdom	16 May 2018	BAILII
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2017] UKFTT 754	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2017	BAILII		1
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19
Gill v HMRC	[2017] UKFTT 597	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2017	BAILII
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Max Investments Ltd v Commissioners for HM Revenue and Customs	[2016] UKFTT 10	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2015	BAILII		3
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII		18
Altus Group (UK) Ltd v Baker Tilly	[2015] EWHC 12 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Jan 2015	BAILII		9
Eugene Blaney v Revenue & Customs	[2014] UKFTT 1001	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Nov 2014	BAILII
Trevor David Hoffman v Perth Mobile GP Services Ltd ACN 129 336 803	[2013] WAIRComm 816	Western Australian Industrial Relations Commission	Australia - Western Australia	24 Sep 2013	AustLII
David Thomson v Revenue & Customs	[2013] UKFTT 468	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Sep 2013	BAILII
Bass Valley Constructions Pty Ltd v Mc Ormand (Residential Tenancies)	[2013] VCAT 697	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 May 2013	AustLII
6731u16a 7152u16a 68eeu16a 8a34u16a 5a01u16a 9054u16a 88fdu16a 54c1u16a 6709u16a 9650u16a 516cu16a 53f8u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2011] HKCFI 1463	Hong Kong Court of First Instance	Hong Kong	14 Oct 2011	HKLII
99aeu16a 7693u16a 5d50u16a 8a34u16a 5a01u16a 9054u16a 88fdu16a 54c1u16a 6709u16a 9650u16a 516cu16a 53f8u16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2011] HKCFI 1462	Hong Kong Court of First Instance	Hong Kong	14 Oct 2011	HKLII
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
Ms Parveen Azam	[2011] UKFTT 50	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jan 2011	BAILII		1
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Manners v Northern Victoria Irrigation Renewal Project (General)	[2010] VCAT 1053	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Jun 2010	AustLII		1
Shire of Ravensthorpe v John Patrick Galea	[2009] WAIRComm 1149	Western Australian Industrial Relations Commission	Australia - Western Australia	2 Nov 2009	AustLII		1
[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
Aboriginal Legal Service of Western Australia (Inc) v Mark James Lawrence	[2009] WAIRComm 8	Western Australian Industrial Relations Commission	Australia - Western Australia	13 Jan 2009	AustLII
Aboriginal Legal Service of Western Australia (Inc) v Lawrence (No 2)	[2008] WASCA 254; (2008) 37 WAR 450; (2008) 252 ALR 136; (2008) 228 FLR 318; (2008) 89 WAIG 243; (2008) 178 IR 168; (2008) 61 AILR 400-184	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Dec 2008	AustLII		83
Two Men and a Truck Australia Pty Ltd v Three Men & a Truck Removals and Storage Pty Ltd	[2008] FMCA 1333; [2009] AIPC 92-326	Federal Magistrates Court of Australia	Australia	26 Sep 2008	AustLII		2
Selkirk v Lieschke	[2008] WAIRComm 1381; (2008) 189 IR 1	Western Australian Industrial Relations Commission	Australia - Western Australia	4 Jul 2008	AustLII
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
Aboriginal Legal Service of Western Australia Incorporated v Mark James Lawrence	[2007] WAIRComm 435	Western Australian Industrial Relations Commission	Australia - Western Australia	11 May 2007	AustLII		2
[2006] HKCFI 1261 (8 November 2006)	[2006] HKCFI 1261	Hong Kong Court of First Instance	Hong Kong	8 Nov 2006	HKLII
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
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
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
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2005] HKCFI 761; [2006] 2 HKLRD 325	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII		1
Cit v M/S Sultan & Sons - Income Tax Reference	[2004] INAHHC 1321	Allahbad High Court	India - Allahbad	5 Nov 2004	LIIofIndia
Cit v M/S Sultan & Sons - Income Tax Reference	[2004] INUPHC 1321	High Court of Judicature at Allahabad	India	5 Nov 2004	LIIofIndia
General Reinsurance Australia Ltd	[2004] NSWSC 659	Supreme Court of New South Wales	Australia - New South Wales	29 Jul 2004	AustLII		5
Hong Wai Ngar v Hksar	[2004] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	8 Jul 2004	HKLII
Kwong Mile Services Ltd v Commissioner of Inland Revenue	[2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168	Hong Kong Court of Final Appeal	Hong Kong	8 Jul 2004	HKLII		133
Mean Fiddler Holdings Ltd v London Borough of Islington	[2003] EWCA Civ 160	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Jan 2003	BAILII
Sirpur Paper Mills Ltd v The Collector of Central Excise - RCNo 154 of 1996	[2002] INAPHC 239	High Court of Andhra Pradesh	India - Andhra Pradesh	20 Jun 2002	LIIofIndia
Clark (Inspector of Taxes) v Perks	[2001] EWCA Civ 1228; [2000] 4 All ER 1; [2001] All ER (D) 397; 74 Tax Cas 187; [2001] 2 Lloyds Rep 431; [2001] BTC 336; [2001] 1 WLR 17	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2001	BAILII		32
Re Henderson	[2000] NSWFTT 1	Fair Trading Tribunal of New South Wales	Australia - New South Wales	10 Aug 2000	AustLII
Trustees Of Bt Pension Schemes v HM Inspector Of Taxes	[2000] EWCA Civ 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2000	BAILII
Ors v Clark	[2000] EWHC Ch 141	High Court of England and Wales	United Kingdom - England and Wales	24 Feb 2000	BAILII
Clark v Trustees of the British Telecom Pension Scheme	[1998] EWHC Ch 296	High Court of England and Wales	United Kingdom - England and Wales	14 Oct 1998	BAILII
TR 98/8 - Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock	[1998] ATOTR TR98/8	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/8 - Income tax: whether materials and spare parts held by a taxpayer supplying services are trading stock	[1998] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/7 - Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock	[1998] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/7 - Income tax: whether packaging items (ie, containers, labels, etc) held by a manufacturer, wholesaler or retailer are trading stock	[1998] ATOTR TR98/7	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Argy v Blunts & Lane Cove Real Estate Pty Ltd	[1990] FCA 51; (1990) 26 FCR 112; [1990] ATPR 41-015	Federal Court of Australia	Australia - Commonwealth	1 Mar 1990	AustLII		176
[1989] HKCA 257 (10 October 1989)	[1989] HKCA 257	Hong Kong Court of Appeal	Hong Kong	10 Oct 1989	HKLII
Commissioner of Inland Revenue v Waylee Investment Ltd	[1989] HKCA 311	Hong Kong Court of Appeal	Hong Kong	10 Oct 1989	HKLII
Re Grant Anthony Nelson v Concrete Constructions (Nsw) Pty Ltd	[1989] FCA 69	Federal Court of Australia	Australia - Commonwealth	15 Mar 1989	AustLII
[1987] HKCFI 328 (17 December 1987)	[1987] HKCFI 328	Hong Kong Court of First Instance	Hong Kong	17 Dec 1987	HKLII
Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd	[1984] FCA 78	Federal Court of Australia	Australia - Commonwealth	4 Apr 1984	AustLII
Kowloon Stock Exchange Ltd v Commissioner of Inland Revenue	[1983] HKCA 328	Hong Kong Court of Appeal	Hong Kong	13 Jul 1983	HKLII
[1983] Hkca 167 (13 July 1983)	[1983] HKCA 167	Hong Kong Court of Appeal	Hong Kong	13 Jul 1983	HKLII
Smolonogov v O'Brien	[1982] FCA 189; 44 ALR 347; (1982) 67 FLR 311; (1982) 2 TPR 223; [1982] ATPR 40-312	Federal Court of Australia	Australia - Commonwealth	1 Oct 1982	AustLII		28
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
Sanford Yung Yung-Tao v Commissioner of Inland Revenue	[1979] HKCA 178	Hong Kong Court of Appeal	Hong Kong	17 Jul 1979	HKLII
[1979] Hkca 86 (17 July 1979)	[1979] HKCA 86	Hong Kong Court of Appeal	Hong Kong	17 Jul 1979	HKLII
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd	[1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094	Federal Court of Australia	Australia - Commonwealth	18 Dec 1978	AustLII		289

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Fiscal Nullity"	(1989) 6 (2) Auckland University Law Review 155	Ohms, Chris	New Zealand	circa 1989	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brutus v Cozens	[1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799	House of Lords	United Kingdom	19 Jul 1972	BAILII		344
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Inland Revenue Commis- sioner v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw		39
Petrotim Securities v Ayres	[1964] 1 All ER 269; 41 Tax Cas 389; [1964] 1 WLR 190		United Kingdom	circa 1964	LexisNexis		8
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
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		1141
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Heydon's Case	[1584] EngR 9; (1584) 3 Co Rep 7; 76 ELR 637; 76 ER 637	King's Bench	United Kingdom	circa 1584	CommonLII		213
Smith Barry v Cordy	28 Tax Cas 250		United Kingdom	circa 1955			7
Graham v Green	9 Tax Cas 309		United Kingdom	circa 1955			20
4 Inst 41	4 Inst 41		Italy	circa 1955			18