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Whitney v IRC     103

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A v Fernandez v Kerala	[1957] INSC 29; [1957] SCR 837; AIR 1957 SC 657	Supreme Court of India	India	2 Apr 1957	LIIofIndia		35
Al Fayed v Advocate General for Scotland	[2004] ScotCS 112	Scottish Court of Session	United Kingdom - Scotland	11 May 2004	BAILII
Al Fayed v the Advocate General for Scotland	[2004] ScotCS 278; 77 Tax Cas 273	Scottish Court of Session	United Kingdom - Scotland	29 Jun 2004	BAILII		4
Albany Fish Bar Ltd v Revenue & Customs (VAT - whether deliberate and concealed understatement of VAT liabilities)	[2021] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2021	BAILII		1
Albany Fish Bar Ltd v Revenue And Customs (VAT - whether deliberate and concealed understatement)	[2021] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2021	BAILII		1
Anor	[2020] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	27 May 2020	BAILII		5
Apaniai v Attorney General	[2016] SBCA 6	Court of Appeal of Solomon Islands	Solomon Islands	22 Apr 2016	PacLII
Archer v HMRC	[2020] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2020	BAILII		2
Ashoka Kumar Thakur v Union of India	[2008] INSC 614	Supreme Court of India	India	10 Apr 2008	LIIofIndia
Ashoka Kumar Thakur v Union of India	[2008] INSC 616	Supreme Court of India	India	10 Apr 2008	LIIofIndia
Associated Cement Co Ltd v Commercial Tax Officer, Kota	[1981] INSC 156; (1981) 4 SCC 578; 1981 3 SCALE 1338; 1982 1 SCR 563; AIR 1981 SC 1887; [1982] SCC (Tax) 3	Supreme Court of India	India	2 Sep 1981	LIIofIndia		12
Aurizon Operations Ltd v Commissioner of State Revenue; Australian Eastern Railroad Pty Ltd v Commissioner of State Revenue; Aurizon Network Pty Ltd v Commissioner of State Revenue	[2021] QCAT 338	Queensland Civil and Administrative Tribunal	Australia - Queensland	30 Sep 2021	AustLII		1
Balram Kumawat v Union of India	[2003] INSC 418	Supreme Court of India	India	27 Aug 2003	LIIofIndia
Bangur Finance Ltd v Tejesh Ranjan Ghosh - CRR	[2007] INWBKOHCA 23		India	18 Apr 2007	LIIofIndia
Bank Of Nova Scotia v Comptroller Of Inland Revenue	[2024] ECarSC 78	Eastern Caribbean Supreme Court	International	24 May 2024	CommonLII
Bella Figura Ltd v HMRC	[2020] UKUT 120	United Kingdom Upper Tribunal	United Kingdom	20 Apr 2020	BAILII		9
Bhakra Beas Management Board v Krishan Kumar Vij & Anr	[2010] INSC 648	Supreme Court of India	India	19 Aug 2010	LIIofIndia
Bloomsbury Verlag GmbH v HMRC	[2015] UKFTT 660	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2015	BAILII		8
Board Of Inland Revenue and A-Z Supplies Ltd Civil Appeal - Nelson, JA	[2003] TTCA 23	Court of Appeal of Trinidad and Tobago	Trinidad and Tobago	10 Oct 2003	CommonLII
British Telecommunications plc v HMRC	[2023] EWCA Civ 1412	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Dec 2023	BAILII		2
Bysermaw Properties Ltd v Revenue & Customs	[2007] UKSPC SPC00644	United Kingdom Special Commissioners of Income Tax	United Kingdom	8 Nov 2007	BAILII
Carvill v Commissioners of Inland Revenue	[2002] EWHC 1488 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jul 2002	BAILII		1
Cohen Brothers Furniture (Pty) Ltd v Minister of Finance (615/95)	[1998] ZASCA 15; 1998 2 SA 1128; [1998] 2 All SA 163	Supreme Court of Appeal of South Africa	South Africa	23 Mar 1998	SAFLII		1
Commissioner of Income Tax,bombay v the Elphinstone Spinning and Weaving Mills Ltd	[1960] INSC 100; AIR 1960 SC 1016	Supreme Court of India	India	4 May 1960	LIIofIndia		1
Commissioner of Income-Tax, Delhi v Steja Singh	[1958] INSC 109; 1959 1 SCR Supl 394; AIR 1959 SC 352	Supreme Court of India	India	5 Nov 1958	LIIofIndia		17
Commissioner of Income Tax-III v M/S Calcutta Knitwears, Ludhiana	[2014] INSC 183	Supreme Court of India	India	12 Mar 2014	LIIofIndia
Commissioner of Income Tax v M/S Hindustan Bulk Carriers	[2002] INSC 549	Supreme Court of India	India	17 Dec 2002	LIIofIndia
Deputy Commercial Tax Officer & Anr v Sha Sukhraj Peerajee	[1967] INSC 111; 1967 3 SCR 661; AIR 1968 SC 67	Supreme Court of India	India	17 Apr 1967	LIIofIndia		1
Douglas, In Marriage of	[1978] FamCA 12; [1978] FLC 90-427; 31 FLR 374; 4 Fam LR 107	Family Court of Australia	Australia	3 Mar 1978	AustLII		7
Drake Personnel Ltd v Chief Commissioner of State Revenue	[1999] NSWSC 962	Supreme Court of New South Wales	Australia - New South Wales	22 Sep 1999	AustLII
Dundas Heritable Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2018] UKFTT 244	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2018	BAILII
Dushyant N Dalal v Securities and Exchange Board of India	[2017] INSC 827	Supreme Court of India	India	4 Oct 2017	LIIofIndia
Eveleigh v Revenue and Customs (EXCISE DUTY - whether HMRC have discretion to decide not to issue an excise duty assessment where liability is not in dispute)	[2023] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
Fresta and Commissioner of Taxation	[2002] AATA 337; (2002) 49 ATR 1212	Administrative Appeals Tribunal	Australia	13 May 2002	AustLII		1
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWCA 331; (2018) 99 NSWLR 673	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Dec 2018	AustLII		5
G a Roe & Sons Ltd v Commissioner of Stamps Attorney General of Belize	[2021] CCJ 12; [2021] CariCJ 12	Caribbean Court of Justice	International	17 Nov 2021	CommonLII
Gathercole, Re; R, Ex p	35 Tas LR 124; 6 ATD 184		Australia - Tasmania	20 Aug 1940	AustLII
Gladney v Coloe	[2021] IECA 115	Irish Competition Authority	Republic of Ireland	23 Apr 2021	BAILII		2
Golden Bay Cement Co Ltd v Commissioner of Inland Revenue	[1998] UKPC 42; [1998] BTC 448	Privy Council	United Kingdom	29 Oct 1998	BAILII
Goldsmith v HMRC	[2018] UKFTT 5	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2018	BAILII		13
Goodrum v Revenue and Customs (Income Tax/Corporation Tax : Appeal)	[2018] UKFTT 83	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2018	BAILII
Goodyear India Ltd v Haryana & Anr	[1989] INSC 311; (1990) 2 SCC 71; 1989 1 SCR Supl 510; 1989 4 JT 229; 1989 2 SCALE 982; AIR 1990 SC 781; [1990] SCC (Tax) 223	Supreme Court of India	India	19 Oct 1989	LIIofIndia		43
Government of Maharashtra, (Water Resources Department) v M/S Borse Brothers Engineers and Contractors PVT Ltd	[2021] INSC 255	Supreme Court of India	India	19 Mar 2021	LIIofIndia
Gujarat & Anr v Hon'Ble Mrjutice(Retd)ramehta	[2013] INSC 116	Supreme Court of India	India	2 Jan 2013	LIIofIndia
Gursahai Saigal v Commissioner of Income-Tax, Punjab	[1962] INSC 249; [1963] 3 SCR 893; 1963 3 SCR Supl 893; AIR 1963 SC 1062; (1963) 48 ITR 1	Supreme Court of India	India	31 Aug 1962	LIIofIndia		22
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
Harshad Shantilal Mehta v Custodian	[1998] INSC 302	Supreme Court of India	India	13 May 1998	LIIofIndia
Harshad Shantilal Mehta v Custodian	[1998] INSC 312	Supreme Court of India	India	13 May 1998	LIIofIndia
Haslam v HMRC	[2020] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jul 2020	BAILII		2
Hemraj v Reginam	[1965] Fiji LR 34		Fiji	22 Feb 1965
Hemraj v Reginam	[1965] FJSC 10	Supreme Court of Fiji	Fiji	22 Feb 1965	PacLII
Higgs v HMRC	[2020] UKFTT 117	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2020	BAILII		2
Hill v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - taxpayer with liability did not complete tax return)	[2020] UKFTT 316	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2020	BAILII		1
HMRC v Robertson	[2019] UKUT 202	United Kingdom Upper Tribunal	United Kingdom	2 Jul 2019	BAILII		31
HMRC v Ubs	[2007] EWCA Civ 119	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Feb 2007	BAILII		2
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Hong v A & R Brown Ltd , Salsbury v Woodland	[1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651	House of Lords	United Kingdom	23 Jul 1969	BAILII		3
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
Jasmine Trustees Ltd v Wells	[2007] EWHC 38; [2007] EWHC 38 (Ch); [2007] 1 All ER 1142; [2007] 3 WLR 810	High Court of England and Wales	United Kingdom - England and Wales	19 Jan 2007	BAILII		5
JK Synthetics Ltd v Commercial Taxes Officer	[1994] INSC 298; (1994) 4 SCC 276; AIR 1994 SC 2393; 1994 2 SCALE 1044	Supreme Court of India	India	9 May 1994	LIIofIndia		19
John Mander Pension Trustees Ltd v Revenue & Customs (Rev 1)	[2011] UKFTT 686	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Oct 2011	BAILII		1
Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation	[2015] FCA 1381	Federal Court of Australia	Australia - Commonwealth	4 Dec 2015	AustLII		2
Khazan Chand v Jammu and Kashmir	[1984] INSC 28	Supreme Court of India	India	13 Feb 1984	LIIofIndia
Lau v HMRC	[2018] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		29
Layala Enterprises Pty Ltd (In Liquidation) v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 1075	Federal Court of Australia	Australia - Commonwealth	3 Sep 1998	AustLII
Lee v The Revenue Commissioners	[2021] IECA 18	Irish Competition Authority	Republic of Ireland	28 Jan 2021	BAILII		7
M/s ITC Ltd v The Deputy Commissioner (CT) - WPNo 15312 and 15313 of 1996	[2002] INAPHC 238	High Court of Andhra Pradesh	India - Andhra Pradesh	20 Jun 2002	LIIofIndia
M/S Steel Authority of India Ltd (Unit Bhilai Steel Plant) Ispat Bhawan Through Its SR Manager (f and a) v Commissioner of Central Excise Raipur	[2019] INSC 589	Supreme Court of India	India	8 May 2019	LIIofIndia
M/SJ vjliquors v the Sales Tax Officer,ii Circle - Op	[2007] INKLHC 2240	High Court of Kerala	India - Kerala	31 Jan 2007	LIIofIndia
Marano v HMRC	[2023] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 May 2023	BAILII		2
MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit)	[2023] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2023	BAILII
Messrs Chatturam Horilram Ltd v Commissioner of Income Tax, Bihar and Orissa	[1955] INSC 30; [1955] 2 SCR 290; 27 ITR 709; AIR 1955 SC 619	Supreme Court of India	India	18 Apr 1955	LIIofIndia		12
Minister of Revenue and Customs v Prasad	[2016] TOCA 15	Court of Appeal of Tonga	Tonga	14 Sep 2016	PacLII
MJL Contracts Ltd v Commissioners for His Majesty's Revenue and Customs (VAT - default surcharge - s59(4) Value Added Tax Act 1994 - s73 Value Added Tax Act 1994)	[2023] UKUT 254	United Kingdom Upper Tribunal	United Kingdom	17 Oct 2023	BAILII
Mr Nicholas Barnes v Revenue & Customs	[2011] UKFTT 95	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2011	BAILII
Murarilal Mahabir Prasad v Shri b R Vad	[1975] INSC 203; 1976 1 SCR 689; AIR 1976 SC 313	Supreme Court of India	India	5 Sep 1975	LIIofIndia
N Diaye v HMRC	[2015] UKFTT 380	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2015	BAILII		30
No Nr17561-L Lt (Col (Mrs) Saroj Mahanta v Union Of India Thru' Chief Of The Army Staff - WRIT - A	[2003] INAHHC 127	Allahbad High Court	India - Allahbad	30 Apr 2003	LIIofIndia
No Nr17561-L Lt (Col (Mrs) Saroj Mahanta v Union Of India Thru' Chief Of The Army Staff - WRIT - A	[2003] INUPHC 127	High Court of Judicature at Allahabad	India	30 Apr 2003	LIIofIndia
Norton v HM Inspector of Taxes	[2004] UKSC SPC00399	United Kingdom Supreme Court	United Kingdom	26 Feb 2004	BAILII
Norton v Long	[1968] VicRp 23; [1968] VR 221		Australia - Victoria	29 Nov 1967	AustLII		27
R (on the application of Derry) v HMRC	[2017] EWCA Civ 435	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jun 2017	BAILII		2
Re Robert John Mifsud and Secretary To the Department of Social Security	[1991] AATA 293; 24 ALD 263	Administrative Appeals Tribunal	Australia	4 Dec 1991	AustLII
Re Waffles Pty Ltd and FCT	[2010] AATA 78; 75 ATR 376; [2010] ATC 1-020	Administrative Appeals Tribunal	Australia	3 Feb 2010	AustLII		5
Revenue And Customs v Root2 Tax Ltd	[2022] UKUT 353	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		1
Revenue Commissioners v Stewart (Approved)	[2022] IEHC 558	High Court of Ireland	Republic of Ireland	10 Oct 2022	BAILII
Sherwin Chan & Walshe Ltd (in liq) v Jones	[2012] NZCA 474; [2013] 1 NZLR 166; (2012) 25 NZTC 20-146	Court of Appeal of New Zealand	New Zealand	15 Oct 2012	NZLII		4
Shroff & Co v Municipal Corporation of Greater Bombay & Anr	1988 3 JT 406; 1988 2 SCR Supl 406	Supreme Court of India	India	12 Aug 1988	LIIofIndia
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption)	[2022] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2022	BAILII
Stephen Hoey v Revenue and Customs	[2021] UKUT 82	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2021	BAILII		3
Suresh Kumar v Haryana	[2021] INSC 281	Supreme Court of India	India	26 Mar 2021	LIIofIndia
Thornton v Revenue Commissioners (Approved)	[2023] IECA 316	Irish Competition Authority	Republic of Ireland	21 Dec 2023	BAILII
Tinsukhia Electric Supply Co Ltd v Assam	[1989] INSC 125; (1989) 3 SCC 709; AIR 1990 SC 123; 1989 1 SCALE 1006; 1989 2 JT 217; 1989 2 SCR 544	Supreme Court of India	India	13 Apr 1989	LIIofIndia		34
Transport Commissioner v GDurai - WP 19843 of 2001	[2007] INTNHC 2175	High Court of Madras	India - Madras	4 Jul 2007	LIIofIndia
Uddin v Revenue & Customs (NCOME TAX - claim for repayment under UK-Bangladesh Double Tax Convention for five years)	[2020] UKFTT 441	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2020	BAILII
Vijay Singh v Up & Others - Special Appeal	[2004] INAHHC 388	Allahbad High Court	India - Allahbad	28 Jul 2004	LIIofIndia
Vijay Singh v Up & Others - Special Appeal	[2004] INUPHC 388	High Court of Judicature at Allahabad	India	28 Jul 2004	LIIofIndia
Vijay Singh v Up - Writ - a	[2004] INAHHC 387	Allahbad High Court	India - Allahbad	28 Jul 2004	LIIofIndia
Vijay Singh v Up - Writ - a	[2004] INUPHC 387	High Court of Judicature at Allahabad	India	28 Jul 2004	LIIofIndia
Walapu v HMRC	[2016] EWHC 658 (Admin); [2016] BTC 14	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2016	BAILII		29
Winstanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)	[2018] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)	[2020] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2020	BAILII		1
Wood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Human rights)	[2015] UKFTT 282	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2015	BAILII