|
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)
|
[2023] UKUT 260
|
United Kingdom Upper Tribunal
|
United Kingdom
|
26 Oct 2023
|
BAILII
|
|
|
|
Urenco Chemplants Ltd v HMRC
|
[2022] EWCA Civ 1587
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
1 Dec 2022
|
BAILII
|
|
3
|
|
Cheshire Cavity Storage 1 Ltd v HMRC
|
[2022] EWCA Civ 305
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
10 Mar 2022
|
BAILII
|
|
3
|
|
Gunfleet Sands Ltd Gunfleet Sands II Ltd Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Ltd v Revenue & Customs (Corporation Tax - Capital allowances)
|
[2022] UKFTT 35
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Feb 2022
|
BAILII
|
|
1
|
|
JRO Griffiths Ltd v Revenue & Customs (capital allowances - whether warehouse to store potatoes for crisp manufacture is plant)
|
[2021] UKFTT 257
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2021
|
BAILII
|
|
|
|
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)
|
[2019] UKFTT 522
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Aug 2019
|
BAILII
|
|
2
|
|
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 498
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Aug 2019
|
BAILII
|
|
2
|
|
Mercury NZ Ltd v Commissioner of Inland Revenue
|
[2019] NZHC 1524
|
High Court of New Zealand
|
New Zealand
|
1 Jul 2019
|
NZLII
|
|
|
|
May v RCC
|
[2019] UKFTT 32
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Jan 2019
|
BAILII
|
|
1
|
|
SSE Generation Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)
|
[2018] UKFTT 416
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Jul 2018
|
BAILII
|
|
2
|
|
- Wilkinson (VO) v Edmundson Electrical Ltd, (RATING - hereditament - warehouse)
|
[2017] UKUT 390
|
United Kingdom Upper Tribunal
|
United Kingdom
|
13 Nov 2017
|
BAILII
|
|
|
|
Kumar v Waiqele Sawmills Ltd
|
[2016] FJHC 834
|
High Court of Fiji
|
Fiji
|
16 Sep 2016
|
PacLII
|
|
|
|
Telfer v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)
|
[2016] UKFTT 614
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Aug 2016
|
BAILII
|
|
|
|
Patel v Mirza
|
[2016] UKSC 42; [2017] AC 467; [2017] 1 All ER 191; [2016] 3 WLR 399
|
United Kingdom Supreme Court
|
United Kingdom
|
20 Jul 2016
|
BAILII
|
|
215 
|
|
Hksar v Perez Osorio Luis Fernado
|
[2016] HKCA 48
|
Hong Kong Court of Appeal
|
Hong Kong
|
2 Feb 2016
|
HKLII
|
|
|
|
Bowerswood House Retirement Home Ltd v Revenue & Customs
|
[2015] UKFTT 94
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2015
|
BAILII
|
|
|
|
Tuqiri v Solander (Pacific) Ltd
|
[2014] FJHC 334
|
High Court of Fiji
|
Fiji
|
15 May 2014
|
PacLII
|
|
|
|
HM Revenue and Customs v The Executors of Lord Howard of Henderskelfe
|
[2014] EWCA Civ 278
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
19 Mar 2014
|
BAILII
|
|
|
|
Lord Howard of Henderskelfe (Deceased) v Revenue and Customs
|
[2013] UKUT 129
|
United Kingdom Upper Tribunal
|
United Kingdom
|
11 Mar 2013
|
BAILII
|
|
1
|
|
Executors of Lord Howard of Henderskelfe (deceased) v Revenue & Customs
|
[2011] UKFTT 493
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Jul 2011
|
BAILII
|
|
|
|
"Appendix 3 - List of Leading Cases of United Kingdom"
|
[2011] NLUDLRS 8
|
Editors
|
India
|
circa 2011
|
LIIofIndia
|
|
|
|
Ms Sian Williams v Revenue & Customs
|
[2010] UKFTT 86
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2010
|
BAILII
|
|
|
|
Imbree v McNeilly; McNeilly v Imbree
|
[2008] HCA 40; (2008) 236 CLR 510; (2008) 248 ALR 647; (2008) 82 ALJR 1374; (2008) 50 MVR 277; [2008] Aust Torts Reports 81-966
|
High Court of Australia
|
Australia - Commonwealth
|
28 Aug 2008
|
AustLII
|
|
115
|
|
Carey v Lake Macquarie City Council
|
[2007] NSWCA 4; [2007] Aust Torts Reports 81-874
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
8 Feb 2007
|
AustLII
|
|
61
|
|
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant
|
[2007] ATOTR TR2007/9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
|
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant
|
[2007] ATOTR 9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
|
Bros Bins Systems Pty Ltd v Inspector Ching
|
[2006] NSWIRComm 287
|
New South Wales Industrial Relations Commission
|
Australia - New South Wales
|
7 Sep 2006
|
AustLII
|
|
3
|
|
Commissioner of Customs (General), N Delhi v M/S Gujarat Perstorp Electronics Ltd
|
[2005] INSC 394
|
Supreme Court of India
|
India
|
5 Aug 2005
|
LIIofIndia
|
|
|
|
Inland Revenue Commissioners v Anchor International Ltd
|
[2004] ScotCS 281
|
Scottish Court of Session
|
United Kingdom - Scotland
|
22 Oct 2004
|
BAILII
|
|
1
|
|
Giannone and the Australian Workers' Union, Greater New South Wales Branch
|
[2003] NSWIRComm 418
|
New South Wales Industrial Relations Commission
|
Australia - New South Wales
|
4 Dec 2003
|
AustLII
|
|
3
|
|
Waterhouse v Waugh
|
[2003] NSWCA 139
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
2 Jun 2003
|
AustLII
|
|
13
|
|
Anchor International Ltd v Inland Revenue
|
[2003] UKSC SPC00354
|
United Kingdom Supreme Court
|
United Kingdom
|
16 Jan 2003
|
BAILII
|
|
2
|
|
Inspector Ching v Bros Bins Systems Pty Ltd
|
[2002] NSWIRComm 276
|
New South Wales Industrial Relations Commission
|
Australia - New South Wales
|
5 Nov 2002
|
AustLII
|
|
5
|
|
Union Music v Watson
|
[2002] EWCA Civ 680
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
29 Apr 2002
|
BAILII
|
|
3
|
|
Zurich Australian Insurance Ltd v CSR Ltd
|
[2001] NSWCA 261; (2001) 52 NSWLR 193; (2001) 34 MVR 1
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
13 Aug 2001
|
AustLII
|
|
32
|
|
United States v Tappin
|
205 F3d 536
|
United States Court of Appeals, Second Circuit
|
United States
|
9 Mar 2000
|
WorldLII
|
|
13
|
|
Homer Burgess Ltd v Chirex (Annan) Ltd
|
[1999] ScotCS 264; 71 Con LR 245
|
Scottish Court of Session
|
United Kingdom - Scotland
|
10 Nov 1999
|
BAILII
|
|
|
|
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities
|
[1999] ATOTR 2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1999
|
AustLII
|
|
|
|
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities
|
[1999] ATOTR TR1999/2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1999
|
AustLII
|
|
|
|
Bihar v Steel City Beverages Ltd & Anr
|
[1998] INSC 550
|
Supreme Court of India
|
India
|
18 Nov 1998
|
LIIofIndia
|
|
|
|
Bihar v Steel City Beverages Ltd & Anr
|
[1998] INSC 558
|
Supreme Court of India
|
India
|
18 Nov 1998
|
LIIofIndia
|
|
|
|
WorkCover Authority of New South Wales (Insp Gilbert) v R & D Panelform Pty Ltd
|
[1997] NSWIRComm 189
|
New South Wales Industrial Relations Commission
|
Australia - New South Wales
|
19 Dec 1997
|
AustLII
|
|
2
|
|
Taxpayer and Deputy Commissioner of Taxation
|
[1997] AATA 62; (1997) 35 ATR 1022
|
Administrative Appeals Tribunal
|
Australia
|
3 Mar 1997
|
AustLII
|
|
5
|
|
WorkCover Authority of NSW v Woolworths Ltd
|
[1994] NSWIRComm 207
|
New South Wales Industrial Relations Commission
|
Australia - New South Wales
|
9 Sep 1994
|
AustLII
|
|
3
|
|
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd
|
[1993] FCA 436
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Sep 1993
|
AustLII
|
|
|
|
It 2648 - Income Tax: Motor Vehicle Manufacturers, Distributors and Dealers: Demonstration Stock Valuation; Holdback Amounts and Warranty Obligations
|
[1991] ATOITR IT2648
|
Australian Taxation Office
|
Australia - Commonwealth
|
25 Jul 1991
|
AustLII
|
|
|
|
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation
|
[1990] FCA 219
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Jul 1990
|
AustLII
|
|
|
|
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88
|
[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090
|
Court of Appeal of New Zealand
|
New Zealand
|
2 Apr 1990
|
NZLII
|
|
3
|
|
NT86/12511 and Commissioner of Taxation
|
[1989] AATA 463; 20 ATR 3708
|
Administrative Appeals Tribunal
|
Australia
|
26 Jun 1989
|
AustLII
|
|
|
|
Government Insurance Office (NSW) v KA Reed Services Pty Ltd
|
[1988] VicRp 75; [1988] VR 829
|
|
Australia - Victoria
|
30 Nov 1987
|
AustLII
|
|
19
|
|
AT86/454; AT86/601-602 and Commissioner of Taxation
|
[1987] AATA 373; 18 ATR 3955
|
Administrative Appeals Tribunal
|
Australia
|
19 Oct 1987
|
AustLII
|
|
|
|
Electrona Carbide Industries Pty Ltd & Attorney General for Tasmania v Baillieu Bowring (Tas) Pty Ltd
|
[1987] TASSC 55
|
Supreme Court of Tasmania
|
Australia - Tasmania
|
16 Oct 1987
|
AustLII
|
|
|
|
Dube v Labar
|
[1986] 1 SCR 649
|
Supreme Court of Canada
|
Canada
|
1 May 1986
|
Supreme Court of Canada
|
|
3
|
|
Scientific Engineering House (P) Ltd v Commissioner of Income Tax, Andhra Pradesh
|
[1985] INSC 237; 1985 2 SCALE 908; 1986 1 SCC 11; 1985 3 SCR Supl 701; AIR 1986 SC 338
|
Supreme Court of India
|
India
|
1 Nov 1985
|
LIIofIndia
|
|
4
|
|
Blue Circle Cement Ltd v Commissioner for Inland Revenue (39/84)
|
[1984] ZASCA 14; 1984 2 SA 764; [1984] 2 All SA 188
|
Supreme Court of Appeal of South Africa
|
South Africa
|
16 Mar 1984
|
SAFLII
|
|
2
|
|
New Zealand Refining Co Ltd v Commissioner of Inland Revenue HC Wellington M469/79
|
[1982] NZHC 420
|
High Court of New Zealand
|
New Zealand
|
14 May 1982
|
NZLII
|
|
|
|
IT 31 - Investment allowance - structural improvements - plant structures
|
[1981] ATOITR IT31
|
Australian Taxation Office
|
Australia - Commonwealth
|
30 Apr 1981
|
AustLII
|
|
|
|
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT
|
[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119
|
High Court of Australia
|
Australia - Commonwealth
|
25 Mar 1970
|
AustLII
|
|
10
|
|
Jacobson (decd), Re
|
[1970] VicRp 23; [1970] VR 180
|
|
Australia - Victoria
|
5 Sep 1969
|
AustLII
|
|
4
|
|
Wangaratta Woollen Mills Ltd v FCT
|
[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324
|
High Court of Australia
|
Australia - Commonwealth
|
4 Sep 1969
|
AustLII
|
|
37
|
|
Eid v Dumas
|
[1969] SCR 668
|
Supreme Court of Canada
|
Canada
|
16 May 1969
|
Supreme Court of Canada
|
|
3
|
|
FCT v Broken Hill Pty Co Ltd
|
[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40
|
High Court of Australia
|
Australia - Commonwealth
|
10 Apr 1968
|
AustLII
|
|
84
|
|
Imperial Chemical Industries Ltd v Shatwell
|
[1964] UKHL 2; [1965] AC 656; [1964] 2 All ER 999
|
House of Lords
|
United Kingdom
|
6 Jul 1964
|
BAILII
|
|
50
|
|
Quarries Ltd v FCT
|
[1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310
|
High Court of Australia
|
Australia - Commonwealth
|
14 Nov 1961
|
AustLII
|
|
28
|
|
Beauchamp v Consolidated Paper Corporation Ltd
|
[1961] SCR 664
|
Supreme Court of Canada
|
Canada
|
12 Jun 1961
|
Supreme Court of Canada
|
|
1
|
|
Cianciarulo v H P Products Pty Ltd
|
[1959] VicRp 25; [1959] VR 170
|
|
Australia - Victoria
|
13 Apr 1956
|
AustLII
|
|
2
|
|
Dhammananda Thero v Saddananda Thero - NLR - 289 of 79I
|
[1951] LKCA 16; 79 NLR 289
|
Sri Lankan Court of Appeal
|
Sri Lanka
|
5 Jun 1951
|
AsianLII
|
|
4
|
|
Davies Coop & Co Ltd v FCT
|
[1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603
|
High Court of Australia
|
Australia - Commonwealth
|
18 Aug 1948
|
AustLII
|
|
14
|
|
Owens v Union Pacific R Co
|
319 US 715; 87 L Ed 1683; 63 SCt 1271
|
United States Supreme Court
|
United States
|
14 Jun 1943
|
WorldLII
|
|
8
|
|
Key v Commissioner for Railways
|
[1941] ArgusLawRp 57; (1941) 47 ALR 249
|
Argus Law Reports
|
Australia
|
8 Sep 1941
|
AustLII
|
|
|
|
Key v Commissioner for Railways (NSW)
|
[1941] HCA 26; (1941) 64 CLR 619; [1941] ALR 249
|
High Court of Australia
|
Australia - Commonwealth
|
8 Sep 1941
|
AustLII
|
|
3
|
|
Australian Gas Light Co v Valuer-General
|
[1940] NSWStRp 9; (1940) 40 SR (NSW) 126
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
8 Apr 1940
|
AustLII
|
|
36
|
|
Australian Gas Light Co v Valuer-General
|
14 LGR (NSW) 48
|
|
Australia - New South Wales
|
5 Aug 1938
|
AustLII
|
|
|
|
Mattinson v Coote
|
[1930] WALawRp 21; (1930) 33 WALR 18
|
|
Australia - Western Australia
|
30 Jun 1930
|
AustLII
|
|
|
|
Dumbarton Harbour Board v Cox
|
[1918] ScotLR 122
|
|
United Kingdom - Scotland
|
5 Dec 1918
|
BAILII
|
|
|
|
Clara Cerezo v the Atlantic Gulf & Pacific Co
|
[1916] PHSC 48
|
Supreme Court of the Philippines
|
Philippines
|
4 Feb 1916
|
AsianLII
|
|
|
|
McPhee v Esquimalt and Nanaimo Ry Co
|
(1913) 49 SCR 43
|
Supreme Court of Canada
|
Canada
|
24 Nov 1913
|
Supreme Court of Canada
|
|
|
|
Bellambi Coal Co Ltd v Murray
|
[1909] ArgusLawRp 154; (1909) 9 CLR 568; 16 ALR 329
|
Argus Law Reports
|
Australia - Commonwealth
|
26 Nov 1909
|
AustLII
|
|
6
|
|
Bellambi Coal Co Ltd v Murray
|
[1909] ArgusLawRp 132
|
Argus Law Reports
|
Australia
|
26 Nov 1909
|
AustLII
|
|
|
|
Bellambi Coal Co Ltd v Murray
|
[1909] HCA 73
|
High Court of Australia
|
Australia - Commonwealth
|
26 Nov 1909
|
AustLII
|
|
|
|
Martin v McLean and Sons (Court of Arbitration, Wellington) [1909] NZWkrCompC 14
|
(1909) 8 NZWCC 20
|
|
New Zealand
|
13 May 1909
|
NZLII
|
|
|
|
Tonkin v Jumbunna Coal Mine
|
[1905] ArgusLawRp 104; [1905] VicLawRp 71; [1906] VLR 41; 11 ALR 454; 27 ALT 99
|
Argus Law Reports
|
Australia - Victoria
|
12 Sep 1905
|
AustLII
|
|
5
|
|
Canada Foundry Co v Mitchell
|
(1904) 35 SCR 452
|
Supreme Court of Canada
|
Canada
|
14 Dec 1904
|
Supreme Court of Canada
|
|
|
|
Boden v Associated Gold Mines of WA Ltd
|
[1904] WALawRp 41; (1904) 6 WALR 214
|
|
Australia - Western Australia
|
17 Aug 1904
|
AustLII
|
|
|
|
Waring & Gillow, Ltd, v Sherborne [1904] ZATransvLawRpSC 51
|
(1904) 3 TS 340
|
|
South Africa - Transvaal
|
2 May 1904
|
SAFLII
|
|
|
|
Thompson v the City Glass Bottle Co
|
[1901] UKLawRpKQB 136; (1901) 2 KB 483
|
|
United Kingdom
|
19 Jun 1901
|
CommonLII
|
|
|
|
Williams v Birmingham Battery and Metal Co
|
[1899] UKLawRpKQB 153; (1899) 2 QB 338
|
|
United Kingdom
|
14 Jul 1899
|
CommonLII
|
|
16
|
|
Holland v Stockton Coal Co
|
[1898] NSWLawRp 45; 19 LR (NSW) 100; 14 WN (NSW) 218
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
24 Jun 1898
|
AustLII
|
|
|
|
R v the General Council of Medical Education and Registration of the United Kingdom
|
[1897] UKLawRpKQB 83; (1897) 1 QB 764
|
|
United Kingdom
|
13 May 1897
|
CommonLII
|
|
3
|
|
Brabant & Co v King
|
[1895] UKLawRpAC 35; [1895] AC 632; 64 LJPC 161
|
|
United Kingdom
|
29 Jun 1895
|
CommonLII
|
|
9
|
|
Wallace v Culter Mills Paper Co , Ltd
|
[1892] ScotLR 29_784
|
|
United Kingdom - Scotland
|
23 Jun 1892
|
BAILII
|
|
|
|
Bean v Harper & Co
|
[1892] VicLawRp 75; (1892) 18 VLR 388
|
|
Australia - Victoria
|
2 Jun 1892
|
AustLII
|
|
|
|
Smith v Baker & Sons
|
[1891] UKLawRpAC 33; [1891] AC 325
|
|
United Kingdom
|
21 Jul 1891
|
CommonLII
|
|
|
|
Smith v Charles Baker & Sons
|
[1891] UKHL 2; [1891] AC 325
|
House of Lords
|
United Kingdom
|
21 Jul 1891
|
BAILII
|
|
15
|
|
"A Treatise Upon the Employers' Liability Act of New South Wales, 50 Vic , No 8 (1886)"
|
[1891] AUColLawMon 2
|
Wade, Charles Gregory
|
Australia
|
circa 1891
|
AustLII
|
|
|
|
Wilson v Boyle
|
[1889] ScotLR 27_57
|
|
United Kingdom - Scotland
|
12 Nov 1889
|
BAILII
|
|
|
|
Membery v Great Western Railway Co
|
[1889] UKLawRpAC 13; (1889) 14 AC 179; 4 TLR 504
|
|
United Kingdom
|
14 May 1889
|
CommonLII
|
|
16
|
|
Mulligan v M'Alpine
|
[1888] ScotLR 25_589
|
|
United Kingdom - Scotland
|
27 Jun 1888
|
BAILII
|
|
|
|
Osborne v London and North Western Railway Co
|
[1888] UKLawRpKQB 115; (1888) 21 QBD 220
|
Queen's Bench
|
United Kingdom
|
12 Jun 1888
|
CommonLII
|
|
25
|
|
Fraser v Hood
|
[1887] ScotLR 25_164_1
|
|
United Kingdom - Scotland
|
16 Dec 1887
|
BAILII
|
|
|
|
Simat v Silva
|
[1887] NSWLawRp 106; 8 LR (NSW) 415; 4 WN (NSW) 109
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
16 Dec 1887
|
AustLII
|
|
|
