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Secretary of State in Council of India v Scoble    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Westbus Fiji Ltd v Chief Executive Officer, Revenue and Customs Authority	[2022] FJCA 142	Court of Appeal of Fiji	Fiji	25 Nov 2022	PacLII
David Newton Young v HMRC	[2019] UKFTT 688	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Nov 2019	BAILII
Reddy's Enterprises Ltd v Chief Executive Officer, Fiji Revenue and Customs Authority	[2018] FJCA 144	Court of Appeal of Fiji	Fiji	5 Oct 2018	PacLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR 11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2018/11 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2018] ATOPR PR2018/11	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR PR2017/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/9 - Income tax: OnePath Life - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2017] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR 9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2015/9 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2015] ATOPR PR2015/9	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2015	AustLII
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR PR2014/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/14 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2014] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR 5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2013/5 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover - Value Protector Option	[2013] ATOPR PR2013/5	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2013	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR PR2012/24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
PR 2012/24 - Income tax: OnePath Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2012] ATOPR 24	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2012	AustLII
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs	[2009] UKFTT 318	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2009	BAILII
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR 20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
PR 2007/20 - Income tax: ING Life Ltd - OneCare Policy - Life Cover, Total and Permanent Disability Cover and/or Trauma Cover	[2007] ATOPR PR2007/20	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2007	AustLII
Beattie v Secretary of State for Social Security	[2001] EWCA Civ 498; [2001] 1 WLR 1404; [2001] Lloyds Rep Med 297	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Apr 2001	BAILII
Beattie v Secretary of State for Social Security	[2001] UKSSCSC CIS_114_1999	Social Security and Child Support Commission	United Kingdom	9 Apr 2001	BAILII
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
McCabe v South City and County Investment Co Ltd	[1997] IESC 8	Supreme Court of Ireland	Republic of Ireland	30 Jul 1997	BAILII
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII
Re Moneymen Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 486	Federal Court of Australia	Australia - Commonwealth	6 Dec 1990	AustLII
Re Denys Andre Leon Lennox Clarke and Commissioner of Taxation	[1990] AATA 240; 21 ATR 3736	Administrative Appeals Tribunal	Australia	15 Oct 1990	AustLII
NT85/1613-4 and Commissioner of Taxation	[1989] AATA 236; 21 ATR 3006	Administrative Appeals Tribunal	Australia	10 Nov 1989	AustLII
Dana Distributors Inc v Commissioner of Internal Revenue	874 F2d 120; 63 AFTR2d 89-1330	United States Court of Appeals, Second Circuit	United States	10 May 1989	WorldLII
It 2480 - Income Tax : Variable Annuities	[1988] ATOITR IT2480	Australian Taxation Office	Australia - Commonwealth	16 Jun 1988	AustLII
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Burrell v Commissioner of Internal Revenue	400 F2d 682	United States Court of Appeals, Tenth Circuit	United States	26 Sep 1968	WorldLII
Commissioner of Income Tax, Hyderabad v M/S Motor and General Stores (P) Ltd	[1967] INSC 134; 1967 3 SCR 876; AIR 1968 SC 200	Supreme Court of India	India	2 May 1967	LIIofIndia
National Cement Mines Industries, Ltd v Commissioner,of Income-Tax, West Bengal, Calcutta	[1961] INSC 15; 1961 3 SCR 502; AIR 1961 SC 1032	Supreme Court of India	India	17 Jan 1961	LIIofIndia
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons	[1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814	Supreme Court of India	India	20 Mar 1959	LIIofIndia
Colonial Mutual Life Assurance Society Ltd v FCT	[1953] HCA 68; (1953) 89 CLR 428; (1953) 10 ATD 274	High Court of Australia	Australia - Commonwealth	13 Oct 1953	AustLII
Wilder v Minister of National Revenue	[1952] 1 SCR 123	Supreme Court of Canada	Canada	3 Dec 1951	Supreme Court of Canada
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII
Just v Commissioner of Taxation	[1949] ArgusLawRp 21; (1949) 56 ALR 438	Argus Law Reports	Australia	25 Mar 1949	AustLII
Watkins v Deputy Commissioner of Taxation	[1946] WALawRp 3; (1946) 8 ATD 78; (1946) 3 AITR 263; (1946) 49 WALR 63		Australia - Western Australia	16 Apr 1946	AustLII
Canada China Clay Ltd v Hepburn	[1945] SCR 87	Supreme Court of Canada	Canada	20 Dec 1944	Supreme Court of Canada
Maharaja of Kapurthala v Commissioner of Income-tax, Central and United Provinces	[1944] AllINRprOudh 101; [1945] AIR Oudh 35	All India Reporter - Oudh	India - Uttar Pradesh	29 Sep 1944	AsianLII
McCauley v Commissioner of Taxation	[1944] ArgusLawRp 50; (1944) 50 ALR 306	Argus Law Reports	Australia	28 Jul 1944	AustLII
McCauley v FCT	[1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427	High Court of Australia	Australia - Commonwealth	28 Jul 1944	AustLII
Khanchand Jethamal v Naraindas Pahlajrai	[1939] AllINRprSind 39	All India Reporter - Sind	India	19 Jul 1938	AsianLII
Commissioner of Taxes v Camphin	[1937] ArgusLawRp 53; (1937) 43 ALR 401	Argus Law Reports	Australia	25 Jun 1937	AustLII
Commissioner of Taxes (Qld) v Camphin	[1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147	High Court of Australia	Australia - Commonwealth	25 Jun 1937	AustLII
Inland Revenue Comrs v Duke of Westminster	[1935] UKHL 4	House of Lords	United Kingdom	7 May 1935	BAILII
Egerton-Warburton v Deputy Commissioner of Taxation	[1934] ArgusLawRp 73; (1934) 40 ALR 380	Argus Law Reports	Australia	17 Sep 1934	AustLII
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII
Australian Temperance and General Mutual Life Assurance Society Ltd v FCT	[1933] HCA 3; 48 CLR 452; 2 ATD 217	High Court of Australia	Australia - Commonwealth	25 Feb 1933	AustLII
Deorao v Emperor	[1932] AllINRprNag 41	All India Reporter - Nagpur	India	7 Apr 1932	AsianLII
Milne v Deputy Commissioner of Taxation for South Australia	[1931] SAStRp 38; [1931] SASR 234; 1 ATD 173	Supreme Court of South Australia	Australia - South Australia	11 Jul 1931	AustLII
Govinden v Nagoor Pitche - NLR - 115 of 20	[1917] LKHC 16	High Court of Sri Lanka	Sri Lanka	17 Nov 1917	CommonLII
Hobart Golf Co, Re	11 Tas LR 139		Australia - Tasmania	20 Oct 1915	AustLII
Rogers to Clifford, Re	11 Tas LR 1		Australia - Tasmania	18 Jan 1915	AustLII
McLachlan v Commissioner of Taxes; Rymill v Commissioner of Taxes	[1912] SALawRp 17; [1912] SALR 138	Supreme Court of South Australia	Australia - South Australia	19 Nov 1912	AustLII
Melbourne Trust Ltd v Commissioner of Taxes (Vic)	[1912] HCA 64	High Court of Australia	Australia - Commonwealth	14 Oct 1912	AustLII
Theincome Tax Aots Andin Re The Melbourne Trust Ltd, In re	[1912] VicLawRp 28; [1913] VLR 196; 34 ALT 17		Australia - Victoria	3 Jun 1912	AustLII
Webb v Australian Deposit & Mortgage Bank Ltd	[1910] HCA 48	High Court of Australia	Australia - Commonwealth	16 Sep 1910	AustLII
Webb v The Australian Deposit and Mortgage Bank Ltd	[1910] ArgusLawRp 89; (1910) 11 CLR 223; 16 ALR 446	Argus Law Reports	Australia - Commonwealth	8 Sep 1910	AustLII
Australian Mutual Provident Society v Commissioner of Taxes	[1907] SALawRp 7; [1907] SALR 88	Supreme Court of South Australia	Australia - South Australia	10 Jun 1907	AustLII
Mooney v Commissioners of Taxation	[1905] HCA 61; 3 CLR 221; 12 ALR 266; 27 FLR 115; 12 ALT 266	High Court of Australia	Australia - Commonwealth	22 Dec 1905	AustLII
East Indian Railway Co v Secretary of State in Council of India	[1905] UKLawRpKQB 121; (1905) 2 KB 413		United Kingdom	9 Jun 1905	CommonLII
Secretary of State in Council of India v Scoble	[1903] UKLawRpAC 26; [1903] AC 299		United Kingdom	15 Jun 1903	CommonLII
Council of India v Scobie	[1903] UKHL TC_4_618; [1903] AC 299	House of Lords	United Kingdom	15 Jun 1903	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Evolution from Form to Substance in Tax Law: The Demise of the Dysfunctional 'Metwand'"	(2011) 19 Waikato Law Review 17	Thomas, E W	New Zealand	circa 2011	NZLII
"Ramsay Principle: Does It Now Apply in Australia, The"	(1992-1993) 17 University of Queensland Law Journal 204	Harris, Peter	Australia	circa 1993	AustLII
"The Europa Oil Decision"	[1971] VUWLawRw 14	Ludbrook, L J W	New Zealand	circa 1971	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Scoble v the Secretary of State in Council for India	[1902] UKLawRpKQB 106; [1902] 2 KB 413		United Kingdom	19 Jun 1902	CommonLII
Coltness Iron Co v Black	(1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67		United Kingdom	circa 1881	LexisNexis / Westlaw
Lady Emily Foley v Fletcher and Rose	[1858] EngR 1107; 28 LJEx 100; 3 H & N 769; 157 ER 678	Court of Exchequer	United Kingdom	circa 1858	CommonLII
3 H & N 709	3 H & N 709	Court of Exchequer	United Kingdom	circa 1903