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Baker v Archer-Shee   flag 

[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749
House of Lords
United Kingdom
26th July, 1927

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
In the matter of DCA Capital Pty Ltd ACN 629 833 129 [2024] NSWSC 261 Supreme Court of New South Wales Australia - New South Wales 15 Mar 2024 AustLII flag
Re Axminster Carpet Group Retirement Benefits Plan [2021] EWHC 1652 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 Jun 2021 BAILII flag
Aivita Healthy New Zealand Ltd v Unipharm Healthy Manufacturing Co Ltd [2021] NZHC 1401 High Court of New Zealand New Zealand 15 Jun 2021 NZLII flag
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC [2019] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2019 BAILII flag
Small v Body Corporate 324525 [2018] NZHC 19 High Court of New Zealand New Zealand 30 Jan 2018 NZLII flag
Malamit Pty Ltd v WFI Insurance Ltd [2017] NSWCA 162 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Jul 2017 AustLII flag
Akers v Samba Financial Group [2017] UKSC 6; [2017] AC 424; [2017] 2 All ER 799; [2017] 2 WLR 713 United Kingdom Supreme Court United Kingdom 1 Feb 2017 BAILII flag
Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee) [2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310 Federal Court of Australia Australia - Commonwealth 14 Dec 2015 AustLII flag
Huitson v HMRC [2015] UKFTT 448 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2015 BAILII flag
Anson v HMRC [2015] UKSC 44; [2015] 4 All ER 288 United Kingdom Supreme Court United Kingdom 1 Jul 2015 BAILII flag
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Federal Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501; (2014) 99 ATR 748 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2014 AustLII flag
Rogge v Revenue & Customs (Rev 1) [2012] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2012 BAILII flag
R (Huitson) v HMRC [2011] EWCA Civ 893; [2012] QB 489 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2011 BAILII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
R(HMRC) v Huitson [2010] EWHC 97 (Admin); [2011] QB 174 High Court of England and Wales United Kingdom - England and Wales 28 Jan 2010 BAILII flag
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag
Secretary, Department of Family and Community Services v Geeves [2004] FCAFC 166; (2004) 136 FCR 134; (2004) 6 (3) SSR 32 Federal Court of Australia Australia - Commonwealth 25 Jun 2004 AustLII flag
Arjon Pty Ltd v Commissioner of State Revenue [2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2003 AustLII flag
TR 2003/6 - Income tax: attribution of personal services income [2003] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/6 - Income tax: attribution of personal services income [2003] ATOTR TR2003/6 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Capricorn Diamonds Investments Pty Ltd v Catto [2002] VSC 105; (2002) 5 VR 61; (2002) 168 FLR 146; (2002) 41 ACSR 376; (2002) 20 ACLC 931 Supreme Court of Victoria Australia - Victoria 10 Apr 2002 AustLII flag
Benson v Cook [2001] FCA 1684; (2001) 114 FCR 542 Federal Court of Australia Australia - Commonwealth 30 Nov 2001 AustLII flag
Halloran v Minister Administering National Parks and Wildlife Act 1974 [1999] NSWLEC 268; (1999) 105 LGERA 405 Land and Environment Court of New South Wales Australia - New South Wales 9 Dec 1999 AustLII flag
Memec Plc v Commissioners of Inland Revenue [1998] EWCA Civ 941 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jun 1998 BAILII flag
Suncorp Insurance and Finance v Commissioner of Stamp Duties [1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jul 1997 AustLII flag
Caboche v Ramsay [1993] FCA 611; (1993) 119 ALR 215; 27 ATR 479 Federal Court of Australia Australia - Commonwealth 13 Dec 1993 AustLII flag
Re Taxation Appeals [1992] AATA 270 Administrative Appeals Tribunal Australia 4 Sep 1992 AustLII flag
NT86/10522 and Commissioner of Taxation [1990] AATA 178; 21 ATR 3594 Administrative Appeals Tribunal Australia 7 Aug 1990 AustLII flag
QT89/350 and Commissioner of Taxation [1990] AATA 176; 21 ATR 3588 Administrative Appeals Tribunal Australia 6 Aug 1990 AustLII flag
[1990] HKCFI 75 (28 February 1990) [1990] HKCFI 75 Hong Kong Court of First Instance Hong Kong 28 Feb 1990 HKLII flag
Re Clara Caroline Read and Secretary To the Department of Social Security [1986] AATA 170 Administrative Appeals Tribunal Australia 26 Jun 1986 AustLII flag
Costa & Duppe Properties Pty Ltd v Duppe [1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176 Australia - Victoria 19 Jul 1985 AustLII flag
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag
Bonnor v Balfour Kilpatrick [1974] ScotCS CSIH_1; [1975] SLT (Notes) 3; [1974] SC 223 Scottish Court of Session United Kingdom - Scotland 9 Jun 1974 BAILII flag
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - Victoria 30 Mar 1973 AustLII flag
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 64; [1973] VR 647 Australia - Victoria 6 Sep 1972 AustLII flag
New Zealand Insurance Co Ltd v Commissioner of Probate Duties [1973] VicRp 65; [1973] VR 659; [1973] AEGR 66 Australia - New South Wales 30 Mar 1973 AustLII flag
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411; [1961] ALR 534 High Court of Australia Australia - Commonwealth 16 Dec 1960 AustLII flag
Wheeler v War Veterans' Home [1953] HCA 29; 89 CLR 353; [1954] ALR 19 High Court of Australia Australia - Commonwealth 3 Dec 1953 AustLII flag
Breaden's Trusts, In re; Executor Trustee & Agency Co of SA Ltd v Gardiner [1949] SAStRp 16; [1949] SASR 212 Supreme Court of South Australia Australia - South Australia 27 Jun 1949 AustLII flag
Stannus v Commisioner of Stamp Duties SC Christchurch [1945] NZGazLawRp 56; (1945) 47 GLR 245 New Zealand Gazette Law Reports New Zealand 29 Jun 1945 NZLII flag
Goldfinch v McNally [1945] SAStRp 21; [1945] SASR 217 Supreme Court of South Australia Australia - South Australia 31 May 1945 AustLII flag
In re Williams; National Trustees Executors & Agency Co of Australia Ltd v Brien [1945] ArgusLawRp 22; (1945) 51 ALR 299 Argus Law Reports Australia 28 May 1945 AustLII flag
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag
Trustees Executors and Agency Co Ltd v Young [1941] ArgusLawRp 65; (1941) 47 ALR 310 Argus Law Reports Australia 23 Sep 1941 AustLII flag
In re Patterson; Perpetual Executors and Trustees Association of Australia Ltd v Patterson [1941] ArgusLawRp 52; (1941) 47 ALR 307 Argus Law Reports Australia 19 Aug 1941 AustLII flag
Executor Trustee and Agency Co of South Australia Ltd v Deputy Federal Commissioner of Taxes (SA) [1939] HCA 35; (1939) 62 CLR 545; [1940] ALR 18; 5 ATD 187 High Court of Australia Australia - Commonwealth 28 Nov 1939 AustLII flag
Executor Trustee and Agency Co of South Australia Ltd v Deputy Commissioner of Taxes for SA [1939] ArgusLawRp 78; (1940) 46 ALR 18 Argus Law Reports Australia 28 Nov 1939 AustLII flag
Comptroller of Stamps (Vic) v Howard-Smith [1936] HCA 12; (1936) 54 CLR 614; [1936] ALR 198 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag
Lloyd v Deputy FCT [1935] SAStRp 79; [1935] SASR 339; (1935) 3 ATD 348 Supreme Court of South Australia Australia - South Australia 20 Dec 1935 AustLII flag
Howard-Smith v Comptroller of Stamps [1935] VicLawRp 50; [1935] VLR 387; [1935] ALR 467 Australia - Victoria 31 Oct 1935 AustLII flag
Horton v Jones [1935] HCA 7; (1935) 53 CLR 475; [1935] ALR 177 High Court of Australia Australia - Commonwealth 11 Mar 1935 AustLII flag
Archer-Shee v Garland [1930] UKHL 2; [1931] AC 212 House of Lords United Kingdom 15 Dec 1930 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"Insolvency: Calling in the Undertakers - Income Tax, CGT, GST and Stamp Duty Aspects" (2007) 10 (2) Journal of Australian Taxation 220 Glover, John Australia circa 2007 AustLII flag
"The Trust Conduit Principle: a Foundationless Theory?" (1999) 2 (4) Journal of Australian Taxation 194 Schabe, David Australia circa 1999 AustLII flag
"The Duke of Westminister's Graven Idol on Extending Property Authorities into Tax and Back Again" (1978) 9 (2) Federal Law Review 185 Grbich, Yuri Australia circa 1978 AustLII flag
"Taxation of Trusts" [1968] VUWLawRw 4 Richardson, I L M New Zealand circa 1968 NZLII flag
"In re Wilson (deceased); Earl of Huntingdon v McCaughey" (1957) 1 Melbourne University Law Review 249 Merralls, J D Australia circa 1957 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Williams v Linger [1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367 House of Lords United Kingdom 17 May 1920 BAILII flag
Inland Revenue Commissioners v Blott (1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497 United Kingdom circa 1920 LexisNexis / Westlaw flag
Lord Sudeley v Attorney-General [1896] UKLawRpAC 53; [1896] UKLawRpKQB 393; [1897] AC 11; (1896) 1 QB 354; (1896) 74 LT 91 United Kingdom 26 Feb 1896 CommonLII flag

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