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De Beers Consolidated Mines Ltd v Howe   flag  73

[1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612
United Kingdom
8th June, 1905

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Blue Diamonds Ltd v Amsterdam Rotterdam Bank M v (Amro Bank Case) - SLR - 249, Vol 2 of 1993 [1980] LKSC 5 Sri Lankan Supreme Court Sri Lanka 10 Oct 1980 AsianLII flag
Pachaiammal v Hindustan Co-operative Insurance Society Ltd Madras [1940] AllINRprMad 135; [1941] AIR Mad 270 All India Reporter - Madras India - Tamil Nadu 16 Aug 1940 AsianLII flag
Flooring Xtra Stores Pty Ltd v Guymer [2020] VCC 704 County Court of Victoria Australia - Victoria 28 May 2020 AustLII flag 1
Fitout and Maintenance Pty Ltd and Joshua Hill [2020] VCC 319 County Court of Victoria Australia - Victoria 3 Apr 2020 AustLII flag 1
Powell v Depuy International Ltd [2019] SASC 116 Supreme Court of South Australia Australia - South Australia 9 Jul 2019 AustLII flag
Sante Wines Pty Ltd v Paxton Wines Pty Ltd [2018] SASC 104 Supreme Court of South Australia Australia - South Australia 19 Jul 2018 AustLII flag
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 23
Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation [2016] HCATrans 184 High Court of Australia Australia - Commonwealth 25 Aug 2016 AustLII flag
Bywater Investments Ltd v Commissioner of Taxation [2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385 Federal Court of Australia Australia - Commonwealth 11 Dec 2015 AustLII flag 6
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
Advance Earthmovers Pty Ltd v Fubew Pty Ltd [2009] NSWCA 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Oct 2009 AustLII flag 6
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
BHP Petroleum Pty Ltd v Oil Basins Ltd [1985] VicRp 71; [1985] VR 725 Australia - Victoria 3 Apr 1985 AustLII flag 33
Luckins v Highway Motel (Carnarvon) Pty Ltd [1975] HCA 50; (1975) 133 CLR 164; 7 ALR 413; 50 ALJR 309 High Court of Australia Australia - Commonwealth 29 Oct 1975 AustLII flag 53
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Luxford v Reeves [1941] ArgusLawRp 8; (1941) 47 ALR 124 Argus Law Reports Australia 4 Mar 1941 AustLII flag
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Co - Shares [1926] ArgusLawRpCN 12; (1926) 32 ALR (CN) 14 Argus Law Reports, Current Notes Australia 26 Oct 1926 AustLII flag
Circular Sawmilling Co Ltd v Deputy Commissioner of Taxes 20 Tas LR 8 Australia - Tasmania 4 Nov 1924 AustLII flag
Moss & Phillips v Donohoe [1915] HCA 62; 20 CLR 580; 21 ALR 450 High Court of Australia Australia - Commonwealth 17 Sep 1915 AustLII flag 6
Mulder v Mulder [1906] ArgusLawRp 61; [1906] VLR 388; 12 ALR 210; 27 ALT 216 Argus Law Reports Australia - Victoria 23 May 1906 AustLII flag 1
Horton & Sons Ltd v Sewell [1906] ArgusLawRp 53 Argus Law Reports Australia 14 May 1906 AustLII flag
A/asian Automatic Weighing Machine Co, Re 1 Tas LR 112 Australia - Tasmania 9 Oct 1905 AustLII flag
Anon 1 Tas LR 116 Australia - Tasmania 6 Oct 1905 AustLII flag
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty) [2024] UKUT 58 United Kingdom Upper Tribunal United Kingdom 4 Mar 2024 BAILII flag
Tulip Trading Ltd v Bitcoin Association for BSV [2022] EWHC 2 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Jan 2022 BAILII flag 2
HM Revenue and Customs v Development Securities Plc [2020] EWCA Civ 1705 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Dec 2020 BAILII flag 2
Lee and Bunter v Revenue and Customs Commissioners [2017] UKFTT 279 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2017 BAILII flag 4
Smallwood v HMRC [2010] EWCA Civ 778; (2010) 80 Tax Cas 536 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Jul 2010 BAILII flag 23
Laerstate BV v Revenue & Customs [2009] UKFTT 209 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2009 BAILII flag 2
Trevor Smallwood Trust v Revenue & Customs [2008] UKSPC SPC00669 United Kingdom Special Commissioners of Income Tax United Kingdom 19 Feb 2008 BAILII flag
News Datacom Ltd & News Data Security Products Ltd v Revenue & Customs [2006] UKSPC SPC00561 United Kingdom Special Commissioners of Income Tax United Kingdom 6 Sep 2006 BAILII flag
Royal & Sun Alliance Insurance plc v MK Digital FZE (Cyrpus) Ltd [2006] EWCA Civ 629; [2006] 2 Lloyds Rep 110; [2006] 2 All ER (Comm) 145; [2006] All ER (D) 246 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2006 BAILII flag 10
Wood v Holden [2005] EWHC 547 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Apr 2005 BAILII flag 8
R v HM Inspector of Taxes [2004] UKSC SPC00422 United Kingdom Supreme Court United Kingdom 18 May 2004 BAILII flag
Al Fayed v Advocate General for Scotland [2004] ScotCS 112 Scottish Court of Session United Kingdom - Scotland 11 May 2004 BAILII flag
Daimler Co , Ltd v Continental Tyre and Rubber Co (Great Britain), Ltd [1916] UKHL 845 House of Lords United Kingdom 30 Jun 1916 BAILII flag
Usher's Wiltshire Brewery, Ltd v Bruce (Surveyor of Taxes) [1914] UKHL 894 House of Lords United Kingdom 4 Dec 1914 BAILII flag
American thread Co v Joyce [1913] UKHL 665 House of Lords United Kingdom 3 Feb 1913 BAILII flag
Ogilvie v Inland Revenue [1908] ScotLR 725 United Kingdom - Scotland 17 Jun 1908 BAILII flag
Ultramarine (Antigua) Ltd v Sunsail (Antigua) Ltd [2017] ECarSC 150 Eastern Caribbean Supreme Court International 7 Apr 2017 CommonLII flag
Clark v Balm, Hill & Co [1908] UKLawRpKQB 24; [1908] 1 KB 667 United Kingdom 14 Feb 1908 CommonLII flag 3
Rey v Lecouturier [1907] UKLawRpCh 166; [1908] 2 Ch 715 Court of Chancery United Kingdom 11 Dec 1907 CommonLII flag 5
Ahn Sang Gyun v Commissioner of Inland Revenue [2009] HKCFI 134 Hong Kong Court of First Instance Hong Kong 25 Feb 2009 HKLII flag
[2009] HKCFI 194 (25 February 2009) [2009] HKCFI 194 Hong Kong Court of First Instance Hong Kong 25 Feb 2009 HKLII flag
[2002] Hkcfi 804 (30 July 2002) [2002] HKCFI 804 Hong Kong Court of First Instance Hong Kong 30 Jul 2002 HKLII flag
[2002] Hkcfi 702 (27 June 2002) [2002] HKCFI 702 Hong Kong Court of First Instance Hong Kong 27 Jun 2002 HKLII flag
[2000] Hkcfi 756 (21 June 2000) [2000] HKCFI 756 Hong Kong Court of First Instance Hong Kong 21 Jun 2000 HKLII flag
[1996] Hkcfi 339 (5 June 1996) [1996] HKCFI 339 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
Commissioner of Inland Revenue v Bartica Investment Ltd [1996] HKCFI 578; [1996] 4 HKC 599 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
[1988] Hkca 141 (27 May 1988) [1988] HKCA 141 Hong Kong Court of Appeal Hong Kong 27 May 1988 HKLII flag
New Horizons Ltd v Union of India [1994] INSC 572; (1995) 1 SCC 478 Supreme Court of India India 9 Nov 1994 LIIofIndia flag 22
Mecleod & Co Ltd v Orissa [1983] INSC 185; 1983 2 SCALE 750; 1984 1 SCR 865 Supreme Court of India India 23 Nov 1983 LIIofIndia flag
Vinelight Nominees Ltd v Commissioner of Inland Revenue [2013] NZCA 655; (2013) 26 NZTC 21-055 Court of Appeal of New Zealand New Zealand 16 Dec 2013 NZLII flag 7
BA/LLB(Hons) I Vinelight Nominees Ltd v Commissioner of Inland Revenue [2012] NZHC 3306; (2012) 25 NZTC 20-155 High Court of New Zealand New Zealand 7 Dec 2012 NZLII flag 4
v Trust v Commissioner of Inland Revenue [2011] NZTRA 7 New Zealand Taxation Review Authority New Zealand 5 Aug 2011 NZLII flag 1
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
Commissioner of Taxes v Miramar Land Co (Ltd) NZCA [1906] NZGazLawRp 53; (1906) 8 GLR 590; 26 NZLRCA 723; (1905) 26 NZLR 723 New Zealand Gazette Law Reports New Zealand 27 Apr 1906 NZLII flag
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) [2015] ZATC 2 South Africa Tax Court South Africa 15 May 2015 SAFLII flag
Canada Life v CIBC [1979] 2 SCR 669 Supreme Court of Canada Canada 22 May 1979 Supreme Court of Canada flag
Bathurst Assessors v R [1951] SCR 872 Supreme Court of Canada Canada 2 Oct 1951 Supreme Court of Canada flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
Jurisdiction, Procedures and Administration of Local Courts [1988] WALRC 2 Western Australian Law Reform Commission Australia - Western Australia circa 1988 AustLII flag
Jurisdiction, Procedures and Administration of Local Courts [1988] WALRC 73 Western Australian Law Reform Commission Australia - Western Australia circa 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7 Dirkis, Michael Australia circa 2005 AustLII flag
"Jurisdiction To Tax And The Case For Threshold Reform" [2005] JlATaxTA 14 Sadiq, Kerrie Australia circa 2005 AustLII flag
"Developing a New Test of Fiscal Residence for Companies" (2003) 26 University of New South Wales Law Journal 622 Collett, Matthew Australia circa 2003 AustLII flag
"Developments in Cross-Border Insolvency Practice in United Kingdom" (2002) 14 (2) Bond Law Review 347 Omar, Paul Australia circa 2002 AustLII flag
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The" (1998) 21 University of New South Wales Law Journal 436 Kohl, Uta Australia circa 1998 AustLII flag 2
"Taxation of Companies" (1965-1967) 5 University of Queensland Law Journal 105 Hajek, E J Australia circa 1967 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
[2000] Hkcfi 756 (21 June 2000) [2000] HKCFI 756 Hong Kong Court of First Instance Hong Kong 21 Jun 2000 HKLII flag
[1996] Hkcfi 339 (5 June 1996) [1996] HKCFI 339 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
Commissioner of Inland Revenue v Bartica Investment Ltd [1996] HKCFI 578; [1996] 4 HKC 599 Hong Kong Court of First Instance Hong Kong 5 Jun 1996 HKLII flag
[1988] Hkca 141 (27 May 1988) [1988] HKCA 141 Hong Kong Court of Appeal Hong Kong 27 May 1988 HKLII flag
[1901] 2 KB 136 [1901] 2 KB 136 United Kingdom circa 1901 LexisNexis / Westlaw flag 1
[1896] AC 325 [1896] AC 325 United Kingdom circa 1896 LexisNexis / Westlaw flag 35
New Horizons Ltd v Union of India [1994] INSC 572; (1995) 1 SCC 478 Supreme Court of India India 9 Nov 1994 LIIofIndia flag 22
Mecleod & Co Ltd v Orissa [1983] INSC 185; 1983 2 SCALE 750; 1984 1 SCR 865 Supreme Court of India India 23 Nov 1983 LIIofIndia flag
Vinelight Nominees Ltd v Commissioner of Inland Revenue [2013] NZCA 655; (2013) 26 NZTC 21-055 Court of Appeal of New Zealand New Zealand 16 Dec 2013 NZLII flag 7
BA/LLB(Hons) I Vinelight Nominees Ltd v Commissioner of Inland Revenue [2012] NZHC 3306; (2012) 25 NZTC 20-155 High Court of New Zealand New Zealand 7 Dec 2012 NZLII flag 4
v Trust v Commissioner of Inland Revenue [2011] NZTRA 7 New Zealand Taxation Review Authority New Zealand 5 Aug 2011 NZLII flag 1
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
Commissioner of Taxes v Miramar Land Co (Ltd) NZCA [1906] NZGazLawRp 53; (1906) 8 GLR 590; 26 NZLRCA 723; (1905) 26 NZLR 723 New Zealand Gazette Law Reports New Zealand 27 Apr 1906 NZLII flag
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276) [2015] ZATC 2 South Africa Tax Court South Africa 15 May 2015 SAFLII flag
Canada Life v CIBC [1979] 2 SCR 669 Supreme Court of Canada Canada 22 May 1979 Supreme Court of Canada flag
Bathurst Assessors v R [1951] SCR 872 Supreme Court of Canada Canada 2 Oct 1951 Supreme Court of Canada flag
(1859) 13 Gray 488 (1859) 13 Gray 488 United States - Massachusetts circa 1859 flag 1

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