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Jones v South-West Lancashire Coal Owners Association Ltd   flag  27

[1927] AC 827; (1927) 11 Tax Cas 790
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
TR 2015/3 - Income tax: matters relating to strata title bodies constituted under strata title legislation [2015] ATOTR TR2015/3 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
Coleambally Irrigation Mutual Co-operative Ltd v Commissioner of Taxation [2004] FCAFC 250; 139 FCR 115; 210 ALR 475; 57 ATR 104 Federal Court of Australia Australia - Commonwealth 7 Sep 2004 AustLII flag 4
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Mildura and District Dried Fruit Growers' Hail Storm Damage Compensation Scheme v FCT [1968] HCA 70; 118 CLR 342; 42 ALJR 308; 15 ATD 158 High Court of Australia Australia - Commonwealth 31 Oct 1968 AustLII flag
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 77
Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation [1943] ArgusLawRp 66; (1943) 49 ALR 417 Argus Law Reports Australia 1 Dec 1943 AustLII flag
Deputy FCT v Trustees of the Wheat Pool of Western Australia [1932] ArgusLawRp 34; (1932) 48 CLR 5; 39 ALR 222; 1 ATD 356 Argus Law Reports Australia - Commonwealth 12 May 1932 AustLII flag 4
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 flag
Berri Co-operative Packing Union Ltd v FCT [1930] ArgusLawRp 65; 44 CLR 236; 36 ALR 367; 1 ATD 80 Argus Law Reports Australia - Commonwealth 29 Sep 1930 AustLII flag
Berri Co-operative Packing Union Ltd v FCT [1930] HCA 33 High Court of Australia Australia - Commonwealth 29 Sep 1930 AustLII flag
Shelley v FCT [1929] HCA 31 High Court of Australia Australia - Commonwealth 4 Nov 1929 AustLII flag 1
Medical Defence Union Ltd v Revenue and Customs [2021] UKUT 249 United Kingdom Upper Tribunal United Kingdom 7 Oct 2021 BAILII flag
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) [2020] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag
HMRC v Lansdowne Partners Ltd Partnership [2011] EWCA Civ 1578 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 17
Lansdowne [2010] EWHC 2582 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Oct 2010 BAILII flag 9
Risk Management Partners Ltd, R (on the application of) v The Council of London Borough of Brent [2008] EWHC 692 (Admin); [2008] LGR 331 High Court of England and Wales United Kingdom - England and Wales 22 Apr 2008 BAILII flag 5
British Broadcasting Corporation (BBC) v Johns (HM Inspector of Taxes) [1964] EWCA Civ 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Mar 1964 BAILII flag 1
English and Scottish Joint Co-operative Wholesale Society Ltd v The Commissioner of Agricultural Income-Tax, Assam (Fort William (Bengal)) [1948] UKPC 45 Privy Council United Kingdom 27 Apr 1948 BAILII flag
M/S Bangalore Club v Commissioner of Income Tax & Anr [2013] INSC 162 Supreme Court of India India 14 Jan 2013 LIIofIndia flag
Commissioner of Income-Tax, Madras v Kumbakonam Mutual Benefit Fund Ltd [1964] INSC 156; (1964) 8 SCR 204; AIR 1965 SC 96 Supreme Court of India India 7 May 1964 LIIofIndia flag 2
Tata Iron and Steel Co Ltd v Bihar [1962] INSC 260; 1963 1 SCR Supl 199; AIR 1963 SC 577 Supreme Court of India India 24 Sep 1962 LIIofIndia flag 1
Commissioner of Income-Taxbombay City v Royal Western India Turf Club Ltd [1953] INSC 67; [1954] SCR 289; AIR 1954 SC 85 Supreme Court of India India 26 Oct 1953 LIIofIndia flag 4
New Zealand Plumbers' Merchants Society Ltd v Commissioner of Inland Revenue CA177/83 [1986] NZCA 478; (1986) 8 NZTC 5,136 Court of Appeal of New Zealand New Zealand 30 May 1986 NZLII flag
Stanley Mutual Fire Insurance Co v Minister of National Revenue [1953] 1 SCR 442 Supreme Court of Canada Canada 15 Apr 1953 Supreme Court of Canada flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns" (1965-1967) 5 Sydney Law Review 278 Giles, R D Australia circa 1967 AustLII flag

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