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Sun Insurance Office v Clark    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ConnectEast Pty Ltd v CityLink Melbourne Ltd (No 2)	[2024] VSC 788	Supreme Court of Victoria	Australia - Victoria	18 Dec 2024	AustLII
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2022] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII
Rainbow Reef Enterprises Ltd v Fiji Revenue and Customs Authority	[2020] FJCA 32	Court of Appeal of Fiji	Fiji	28 Feb 2020	PacLII
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Re Tascone and Australian Community Pharmacy Authority	[2011] AATA 724; (2011) 59 AAR 376	Administrative Appeals Tribunal	Australia	19 Oct 2011	AustLII
[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
Clark v Inglis	[2010] NSWCA 144; 79 ATR 447; [2010] ATC 20-194	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jun 2010	AustLII
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
Business & Research Management Ltd (in liq) v FCT	[2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII
Revenue And Customs v William Grant & Sons Distillers Ltd	[2005] ScotCS CSIH_63	Scottish Court of Session	United Kingdom - Scotland	23 Aug 2005	BAILII
Queensland v Mowburn Nominees Pty Ltd (No 2)	[2005] QCA 220; [2006] 1 Qd R 53	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Jun 2005	AustLII
GSTR 2003/9 - Goods and Services Tax: financial acquisitions threshold	[2003] ATOGSTR GSTR2003/9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/9 - Goods and Services Tax: financial acquisitions threshold	[2003] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2002/D6 - Goods and Services Tax: financial acquisitions threshold	[2002] ATODGSTR GSTR2002/D6	Australian Taxation Office	Australia - Commonwealth	30 Oct 2002	AustLII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] STI 168; [2001] BTC 44	House of Lords	United Kingdom	8 Feb 2001	BAILII
Mercantile Mutual Insurance (Australia) Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 997	Federal Court of Australia	Australia - Commonwealth	25 Aug 1998	AustLII
Hawkes Bay Power Distribution Ltd v Commissioner of Inland Revenue HC Napier AP64/96; AP12/93; AP63/96	[1998] NZHC 1592; (1998) 18 NZTC 13,685	High Court of New Zealand	New Zealand	30 Apr 1998	NZLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Commissioner of Inland Revenue v Mitsubishi Motors New Zealand Ltd CA198/93	[1994] NZCA 216; [1994] 2 NZLR 392; (1994) 16 TRNZ 582; (1994) 16 NZTC 11,099	Court of Appeal of New Zealand	New Zealand	17 Mar 1994	NZLII
Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 915	Federal Court of Australia	Australia - Commonwealth	17 Feb 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR TR94/32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/32 - Income tax: non-accrual loans	[1994] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Re Australia and New Zealand Banking Group Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 162	Federal Court of Australia	Australia - Commonwealth	16 Apr 1993	AustLII
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Re Raymor Contractors Pty Ltd v Commissioner of Taxation	[1990] FCA 247	Federal Court of Australia	Australia - Commonwealth	19 Jul 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Peter Aubrey Dunn	[1989] FCA 32	Federal Court of Australia	Australia - Commonwealth	27 Feb 1989	AustLII
Case J27 v Commissioner of Inland Revenue	[1986] NZTRA 20; (1986) 10 TRNZ 460; (1987) 9 NZTC 1,155	New Zealand Taxation Review Authority	New Zealand	16 Dec 1986	NZLII
Commissioner of Inland Revenue v Southern Pacific Insurance Co (Fiji) Ltd	[1984] FJCA 8	Court of Appeal of Fiji	Fiji	13 Mar 1984	PacLII
[1982] Hkcfi 21 (18 March 1982)	[1982] HKCFI 21	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
Lo and Lo v Commissioner of Inland Revenue	[1982] HKCFI 106	Hong Kong Court of First Instance	Hong Kong	18 Mar 1982	HKLII
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII
Mental Box Co of India Ltd v Their Workmen	[1968] INSC 197; [1969] 1 SCR 750; AIR 1969 SC 612	Supreme Court of India	India	20 Aug 1968	LIIofIndia
Indian Molasses Co (Private) Ltd v the Commissioner of Income-Tax, West Bengal	[1959] INSC 60; 1959 2 SCR Supl 964; AIR 1959 SC 1049	Supreme Court of India	India	5 May 1959	LIIofIndia
Commissioner of Excess Profits Tax, West Bengal v the Ruby General Insurance Co Ltd	[1957] INSC 39; [1957] SCR 1002; AIR 1957 SC 669	Supreme Court of India	India	24 Apr 1957	LIIofIndia
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII
Minister of National Revenue v Anaconda American Brass Ltd (Canada)	[1955] UKPC 36	Privy Council	United Kingdom	13 Dec 1955	BAILII
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII
Sun Insurance Office v Clark	[1912] UKHL TC_6_59; [1912] AC 443	House of Lords	United Kingdom	7 Mar 1912	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Foreign Currency Translation: The Beginning Of A New Era"	[2005] JlATaxTA 7	Hanlon, Dean; Nethercott, Les	Australia	circa 2005	AustLII
"The Interface Between Tax Law And Accounting Concepts And Practice As Seen By The Courts"	[2005] JlATaxTA 1	Hill J, D G	Australia	circa 2005	AustLII
"Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges"	(2004) 2 E-Journal of Tax Research 71	Freedman, Judith	Australia	circa 2004	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
General Accident, Fire and Life Assurance Corpn Ltd v McGowan (Surveyor of Taxes)	[1908] UKHL TC_5_308; [1908] AC 207	House of Lords	United Kingdom	8 Apr 1908	BAILII
General Accident, Fire and Life Assurance Corporation v McGowan	[1908] AC 207		United Kingdom	circa 1908	LexisNexis / Westlaw
Gresham Life Assurance Society v Styles	[1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185		United Kingdom	31 May 1892	CommonLII
Last (Surveyor of Taxes) v the London Assurance Corpn	[1884] UKLawRpKQB 46; 12 QBD 389	Queen's Bench	United Kingdom	14 Mar 1884	CommonLII
71 Revenue 16	71 Revenue 16	Revenue	United Kingdom	circa 1908
35 LT 271	35 LT 271		United Kingdom	circa 1908
Session of Scotland: Northern Assurance Co v (Russell) Inland Revenue	26 SCLR 330		United Kingdom - Scotland	circa 1908