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Graham v Green   flag  37

(1925) 2 KB 37; [1925] All ER 690
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gill v Revenue and Customs (INCOME TAX/CORPORATION TAX : losses arising from individual dealing) [2018] UKFTT 245 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2018 BAILII flag
French v Secretary of State for Work and Pensions [2018] EWCA Civ 470 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2018 BAILII flag 1
Gill v HMRC [2017] UKFTT 597 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2017 BAILII flag
Greene King PLC v HMRC [2016] EWCA Civ 782; [2017] 4 WLR 190 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jul 2016 BAILII flag 4
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses) [2016] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2016 BAILII flag
Akhtar Ali v HMRC [2016] UKFTT 8 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2016 BAILII flag 2
Senex Investments Ltd v HMRC [2015] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2015 BAILII flag 1
Hakki v Secretary of State for Work and Pensions [2014] EWCA Civ 530 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Apr 2014 BAILII flag 2
William Hill Organisation Ltd , R (on the application of) v The Horserace Betting Levy Board [2013] EWCA Civ 487 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2013 BAILII flag 1
R (William Hill) v Horse Race Betting Levy Board [2012] EWHC 2039 (Admin); [2012] 1 WLR 3504 High Court of England and Wales United Kingdom - England and Wales 20 Jul 2012 BAILII flag 4
Visy Industries USA Pty Ltd v Commissioner of Taxation [2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232 Federal Court of Australia Australia - Commonwealth 14 Sep 2011 AustLII flag 11
HH v Cmec (CSM) [2011] UKUT 60 United Kingdom Upper Tribunal United Kingdom 3 Feb 2011 BAILII flag 3
Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners [2008] UKHL 54; [2008] 3 All ER 1020; [2008] All ER (D) 403; [2008] BTC 486; [2008] 1 WLR 1790; (2008) 105 LSG 18 House of Lords United Kingdom 30 Jul 2008 BAILII flag 2
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR TR2008/2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business [2008] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Maco Door and Window Hardware (UK) Ltd v Revenue and Customs [2007] EWCA Civ 545 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2007 BAILII flag 2
Revenue and Customs v Maco Door and Window Hardware (UK) Ltd [2006] EWHC 1832 (Ch); [2006] STI 1919; [2006] BTC 829 High Court of England and Wales United Kingdom - England and Wales 19 Jul 2006 BAILII flag 1
Pedley v FCT [2006] AATA 108; (2006) 62 ATR 1014 Administrative Appeals Tribunal Australia 9 Feb 2006 AustLII flag 2
Maco Door & Window Hardware (Uk) Ltd v Her Majesty's Revenue and Customs [2005] UKSPC SPC00508; [2006] STC (SCD) 1; [2005] STI 1996 United Kingdom Special Commissioners of Income Tax United Kingdom 25 Oct 2005 BAILII flag
Duggan and Secretary, Department of Family and Community Services [2005] AATA 863 Administrative Appeals Tribunal Australia 5 Sep 2005 AustLII flag
TR 2005/15 - Income tax: tax consequences of financial contracts for differences [2005] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/15 - Income tax: tax consequences of financial contracts for differences [2005] ATOTR TR2005/15 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
"Income test: lottery win paid by instalment" [2005] SocSecRpr 5 Editors Australia circa 2005 AustLII flag
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132 [1999] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
TR 1999/9 - Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132 [1999] ATOTR TR1999/9 Australian Taxation Office Australia - Commonwealth circa 1999 AustLII flag
Re David Patrick Ousley v Commissioner of Taxation [1992] FCA 419 Federal Court of Australia Australia - Commonwealth 31 Aug 1992 AustLII flag
Re Taxation Appeals [1992] AATA 104; 23 ATR 1280 Administrative Appeals Tribunal Australia 26 Mar 1992 AustLII flag
Re Peter Babka v Commissioner of Taxation [1989] FCA 383 Federal Court of Australia Australia - Commonwealth 21 Sep 1989 AustLII flag
Medonza v The Commissioner of Inland Revenue - NLR - 459 of 79I [1976] LKCA 16; (1976) 79 NLR 459 Sri Lankan Court of Appeal Sri Lanka 20 Dec 1976 AsianLII flag
Langford v FCT [1954] HCA 54; (1954) 92 CLR 517 High Court of Australia Australia - Commonwealth 28 Oct 1954 AustLII flag 1
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
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 flag
Didovich (or Didovic) v Wilson Rothery Ltd (No 2) (Compensation Court, Auckland) (1951) 53 GLR 341 New Zealand 24 Apr 1951 NZLII flag
Trautwein v FCT [1936] HCA 46; (1936) 56 CLR 196 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 35
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 92

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Income test: lottery win paid by instalment" [2005] SocSecRpr 5 Editors Australia circa 2005 AustLII flag
Should gambling gains be taxed as income? [1995] MurUEJL 22 Murdoch University Electronic Journal of Law Australia circa 1995 AustLII flag

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