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Alexander Tennant v Robert Sinclair Smith     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gabrielle M Hill-Junke v Sea Grape Ltd	[2022] ECarSC 145	Eastern Caribbean Supreme Court	International	26 Apr 2022	CommonLII
Charman v HMRC	[2021] EWCA Civ 1804	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Dec 2021	BAILII		2
CR 2021/24 - Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform	[2021] ATOCR CR2021/24	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
CR 2021/24 - Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform	[2021] ATOCR 24	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Bookfinders Ltd v Revenue Commissioners	[2020] IESC 60	Supreme Court of Ireland	Republic of Ireland	29 Sep 2020	BAILII		29
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts)	[2019] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Dec 2019	BAILII		1
Disputant Z v Commissioner of Inland Revenue	[2018] NZTRA 7	New Zealand Taxation Review Authority	New Zealand	30 Aug 2018	NZLII		4
Krasniqi v Commissioner of Inland Revenue	[2018] NZHC 2075	High Court of New Zealand	New Zealand	14 Aug 2018	NZLII
Sippchoice Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) (Rev 1)	[2018] UKFTT 122	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Mar 2018	BAILII		1
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
Disputant S v Commissioner of Inland Revenue	[2017] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	30 Nov 2017	NZLII		1
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
OCO Ltd and Toughglaze (UK) Ltd v HMRC	[2017] UKFTT 589	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jul 2017	BAILII		2
Musuku v Commissioner of Inland Revenue	[2016] NZHC 934; (2016) 27 NZTC 22-052	High Court of New Zealand	New Zealand	10 May 2016	NZLII		4
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
Forde and McHugh Ltd v HMRC	[2014] UKSC 14; [2014] 1 WLR 810	United Kingdom Supreme Court	United Kingdom	26 Feb 2014	BAILII		20
Blank v Commissioner of Taxation	[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442	Federal Court of Australia	Australia - Commonwealth	21 Feb 2014	AustLII		7
Dunstan and Comcare	[2013] AATA 402	Administrative Appeals Tribunal	Australia	17 Jun 2013	AustLII		2
Brian Edwards & Others v Revenue & Customs	[2013] UKFTT 350	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Dec 2012	BAILII		1
Kelly, Re Judicial Review	[2012] NIQB 42	High Court of Justice in Northern Ireland - Queens Bench	United Kingdom - Northern Ireland	14 Jun 2012	BAILII
HM Revenue and Customs v Forde and McHugh	[2012] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		5
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 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
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Aberdeen Asset Management Plc v Revenue & Customs	[2010] UKFTT 524	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2010	BAILII		1
Hertel v Government of Canada	[2010] EWHC 2305 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	17 Sep 2010	BAILII		3
Irving v HMRC	[2008] EWCA Civ 6	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2008	BAILII		3
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others	[2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205	Supreme Court of Appeal of South Africa	South Africa	13 Sep 2007	SAFLII		20
Telent Plc v Revenue & Customs	[2007] UKSPC SPC00632	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Aug 2007	BAILII
Irving v Revenue and Customs	[2007] EWHC 147 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Feb 2007	BAILII		2
Arun Kumar v Union of India	[2006] INSC 597	Supreme Court of India	India	15 Sep 2006	LIIofIndia
FCT v Sun Alliance Investments Pty Ltd (In Liq)	[2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955	High Court of Australia	Australia - Commonwealth	17 Nov 2005	AustLII		53
Taxpayer v FCT	[2005] AATA 538; 59 ATR 1118	Administrative Appeals Tribunal	Australia	8 Jun 2005	AustLII
Cit v M/S Sultan & Sons - Income Tax Reference	[2004] INUPHC 1321	High Court of Judicature at Allahabad	India	5 Nov 2004	LIIofIndia
Cit v M/S Sultan & Sons - Income Tax Reference	[2004] INAHHC 1321	Allahbad High Court	India - Allahbad	5 Nov 2004	LIIofIndia
Redrow v Pedley	[2002] EWHC 983 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	12 Feb 2002	BAILII		8
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/8 - Income tax: assessability of payments received from strike funds	[2002] ATOTR TR2002/8	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Re Mann and Inspector-General in Bankruptcy	[2001] AATA 821; 67 ALD 557; 48 ATR 1095	Administrative Appeals Tribunal	Australia	24 Sep 2001	AustLII		3
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR TR2001/10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Cortis, Putna and Commissioner of Taxation	[1999] AATA 63; 41 ATR 1168	Administrative Appeals Tribunal	Australia	5 Feb 1999	AustLII
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs	[1999] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/6 - Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs	[1999] ATOTR TR1999/6	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Director General of Social Welfare v K HC Wellington AP255/95	[1997] NZHC 18	High Court of New Zealand	New Zealand	7 Feb 1997	NZLII
Ici Australia Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1640	Federal Court of Australia	Australia - Commonwealth	24 Jul 1996	AustLII
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation	[1996] FCA 1473	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
It 2631 - Income Tax: Lease Incentives	[1991] ATOITR IT2631	Australian Taxation Office	Australia - Commonwealth	8 Aug 1991	AustLII
David Hardy Glynn v The Commissioner of Inland Revenue Co	[1990] UKPC 2	Privy Council		22 Jan 1990	BAILII
NT88/1593 and Commissioner of Taxation	[1989] AATA 57; (1989) 20 ATR 3357	Administrative Appeals Tribunal	Australia	13 Mar 1989	AustLII		2
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCA 311	Hong Kong Court of Appeal	Hong Kong	23 Dec 1988	HKLII
[1988] HKCA 346 (23 December 1988)	[1988] HKCA 346	Hong Kong Court of Appeal	Hong Kong	23 Dec 1988	HKLII
Member-Secretary, Andhra Pradesh Stateboard for Prevention v Andhra Pradesh Rayons Ltd	[1988] INSC 309; 1988 4 JT 154; 1988 3 SCR Supl 380	Supreme Court of India	India	30 Sep 1988	LIIofIndia		12
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
[1988] Hkcfi 78 (8 March 1988)	[1988] HKCFI 78	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
NT86/10044-47 and Commissioner of Taxation	[1988] AATA 79; (1988) 19 ATR 3413	Administrative Appeals Tribunal	Australia	8 Mar 1988	AustLII		2
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCFI 40	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
Member-Secretary, Andhra Pradesh Stateboard for Prevention v Andhra Pradesh Rayons Ltd	[1988] INSC 309; 1988 4 JT 154; 1988 3 SCR Supl 380	Supreme Court of India	India	30 Sep 1988	LIIofIndia		12
Case 3	[1986] AATA 303; (1986) 17 ATR 1187	Administrative Appeals Tribunal	Australia	13 Oct 1986	AustLII		2
Reid v Commissioner of Inland Revenue HC Wellington M273/83	[1983] NZHC 564	High Court of New Zealand	New Zealand	17 Oct 1983	NZLII
Ameen v Malship (Ceylon) Ltd - SLR - 483, Vol 2 of 1982	[1982] LKSC 40; (1981) 2 Sri LR 483	Sri Lankan Supreme Court	Sri Lanka	15 Jun 1982	AsianLII		1
Swan v Commissioner of Inland Revenue SC Auckland M337/79	[1979] NZHC 484; (1979) 4 NZTC 61,515	High Court of New Zealand	New Zealand	13 Dec 1979	NZLII		1
Winter v Bank of Adelaide	[1973] SASC 1503	Supreme Court of South Australia	Australia - South Australia	23 Mar 1973	AustLII
Sir Neville Ashenheim v The Commissioner of Income Tax (Jamaica)	[1972] UKPC 13	Privy Council	United Kingdom	27 Jun 1972	BAILII
[1970] HKCA 62 (22 September 1970)	[1970] HKCA 62	Hong Kong Court of Appeal	Hong Kong	22 Sep 1970	HKLII
Wheat v E Lacon & Co Ltd	[1966] UKHL 1; [1966] 1 QB 335; [1966] AC 552; [1966] 1 All ER 582; [1966] 2 WLR 581	House of Lords	United Kingdom	15 Feb 1966	BAILII		132
Dooars Tea Co , Ltd v Commissioner of Agricultural,income-Tax, West Bengal	[1961] INSC 247; [1962] 3 SCR 157; (1962) 44 ITR 6; AIR 1962 SC 186	Supreme Court of India	India	18 Aug 1961	LIIofIndia		5
Commissioner of Income-Tax, Bombay v Dharamdas Hargovindas	[1961] INSC 33; 1961 3 SCR 731; AIR 1961 SC 921	Supreme Court of India	India	3 Feb 1961	LIIofIndia
Abbott v Philbin	[1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82	House of Lords	United Kingdom	21 Jun 1960	BAILII		71
Mazagaon Dock Ltd v the Commissioner of Income-Tax and Excess Profits Tax	[1958] INSC 57; [1959] SCR 848; AIR 1958 SC 861	Supreme Court of India	India	12 May 1958	LIIofIndia		8
Wilder v Minister of National Revenue	[1952] 1 SCR 123	Supreme Court of Canada	Canada	3 Dec 1951	Supreme Court of Canada
St Aubyn v Attorney-General	[1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473	House of Lords	United Kingdom	12 Jul 1951	BAILII		95
Commissioners of Burdwan Municipality v Bata Shoe Co Ltd	[1946] AllINRprCal 99; [1947] AIR Cal 383	All India Reporter - Calcutta	India - West Bengal	1 Feb 1946	AsianLII
Thronhill v The Commissioner of Income Tax - NLR - 313 of 41	[1940] LKHC 10	High Court of Sri Lanka	Sri Lanka	29 Apr 1940	CommonLII
R v Crabbs	[1934] SCR 523	Supreme Court of Canada	Canada	10 May 1934	Supreme Court of Canada		2
Wheat Pool of Western Australia, Trustees of the v Taxation, Commissioner of	[1931] WALawRp 15; (1931) 1 ATD 231; (1931) 34 WALR 53		Australia - Western Australia	14 Sep 1931	AustLII
Commissioner of Taxes (Q) v Burke	[1926] ArgusLawRp 43; 38 CLR 314; 32 ALR 378	Argus Law Reports	Australia - Commonwealth	29 Jun 1926	AustLII		4
Commissioner of Stamps (WA) v West Australian Trustee, Executor and Agency Co Ltd	[1926] HCA 17; (1926) 38 CLR 63; 32 ALR 238	High Court of Australia	Australia - Commonwealth	10 Jun 1926	AustLII		13
Inland Revenue v Wemyss	[1924] ScotLR 262		United Kingdom - Scotland	26 Jan 1924	BAILII
Thomas v FCT	[1923] HCA 43	High Court of Australia	Australia - Commonwealth	21 Sep 1923	AustLII
City of Ottawa v Egan	[1923] SCR 304	Supreme Court of Canada	Canada	6 Feb 1923	Supreme Court of Canada		3
Webb v FCT	[1922] ArgusLawRp 46; (1922) 30 CLR 450; 28 ALR 284	Argus Law Reports	Australia - Commonwealth	22 Jun 1922	AustLII		46
Scottish and Canadian General Investment Co v Inland Revenue	[1922] ScotLR 248		United Kingdom - Scotland	16 Feb 1922	BAILII
Terry v Commissioner of Taxes	[1921] SAStRp 8; [1921] SASR 81	Supreme Court of South Australia	Australia - South Australia	16 May 1921	AustLII
Harding v FCT	[1917] ArgusLawRp 27; (1917) 23 CLR 119; 23 ALR 137	Argus Law Reports	Australia - Commonwealth	26 Apr 1917	AustLII		31
Harding v FCT	[1917] HCA 13	High Court of Australia	Australia - Commonwealth	26 Apr 1917	AustLII		2
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd	[1915] HCA 91; (1915) 21 CLR 69	High Court of Australia	Australia - Commonwealth	14 Dec 1915	AustLII		8
Webb v Syme	[1910] HCA 32; (1910) 10 CLR 482; 17 ALR 18	High Court of Australia	Australia - Commonwealth	18 Jun 1910	AustLII		12
Scottish Widows' Fund Life Assurance Society v Inland Revenue	[1909] ScotLR 993		United Kingdom - Scotland	18 Jun 1909	BAILII
Scoble v Secretary of State in Council for India	[1903] UKLawRpKQB 34; (1903) 1 KB 494; [1903] 4 ILR 34; [1903] AC 299		United Kingdom	16 Feb 1903	CommonLII		30
In re Income Tax Acts (Wollaston's case)	[1902] ArgusLawRp 84; (1902) 8 ALR 188	Argus Law Reports	Australia	24 Sep 1902	AustLII		1
Attorney-General v Smith-Marriott	[1899] UKLawRpKQB 163; [1899] 2 QB 595		United Kingdom	31 Jul 1899	CommonLII		2
In the Matter of Theincome Tax Acts	[1897] VicLawRp 66; (1897) 23 VLR 312		Australia - Victoria	28 Jul 1897	AustLII		4
Sydney Municipal Council v Hurst	[1897] NSWLawRp 25; 18 LR (NSW) 193; 13 WN (NSW) 192	Supreme Court of New South Wales	Australia - New South Wales	29 Apr 1897	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"Ability to Pay in New Zealand's Tax System"	[1997] VUWLawRw 33	Gunnarsson, Asa	New Zealand	circa 1997	NZLII
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII
"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
"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976"	(1984) 5 Otago Law Review 690	Elliffe, Craig M	New Zealand	circa 1984	NZLII
"Aspects of Section 26(a) of the Income Tax Assessment Act"	(1971-1972) 8 Melbourne University Law Review 276	Walter, J McI; Myers, A J	Australia	circa 1972	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
13 AC 418	13 AC 418		United Kingdom		LexisNexis / Westlaw		15