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Leeming v Jones     90

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v BlueCrest Capital Management LLP	[2023] EWCA Civ 1481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2023	BAILII		2
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)	[2021] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2021	BAILII
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Good v HMRC	[2020] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		2
Andrew v HMRC	[2019] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		2
Kerrison v HMRC	[2019] UKUT 8; [2019] 4 WLR 8	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		5
Ransley and Commissioner of Taxation (Taxation)	[2018] AATA 4359	Administrative Appeals Tribunal	Australia	21 Nov 2018	AustLII
Ransley v Deputy Commissioner of Taxation	[2018] FCA 1796	Federal Court of Australia	Australia - Commonwealth	21 Nov 2018	AustLII		2
Ashraf v HMRC	[2018] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Feb 2018	BAILII		1
Chadwick (as trustee in bankruptcy of Oduneye-Braniffe) v The National Crime Agency (INCOME TAX/CORPORATION TAX : Proceeds of Crime Act)	[2017] UKFTT 656	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2017	BAILII		1
Stayton v HMRC	[2016] UKFTT 345	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2016	BAILII		1
Manduca v HMRC	[2015] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	26 May 2015	BAILII		9
TD 2014/26 - Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD 26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/26 - Income tax: is bitcoin a 'CGT asset' for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 ?	[2014] ATOTD TD2014/26	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Geoffrey Michael Fenech v Serious Organised Crime Agency	[2013] UKFTT 555	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2013	BAILII		2
Maureen Hepburn v HMRC	[2013] UKFTT 445	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2013	BAILII		3
Shop Direct Group v HM Revenue and Customs	[2013] EWHC 942 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Apr 2013	BAILII		1
Malcolm Healey v Revenue & Customs	[2013] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2013	BAILII
Revenue and Customs v Anson	[2013] EWCA Civ 63	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2013	BAILII		2
A Property Management and Investment Co v Fiji Revenue and Customs Authority	[2013] FJTT 3		Fiji	3 Jan 2013	PacLII		7
Taxpayer A v Fiji Revenue & Customs Authority	[2012] FJTT 3		Fiji	31 Jan 2012	PacLII		5
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Lion Co v HMRC	[2009] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2009	BAILII		1
Hksar v Tang Yuk Wah	[2007] HKCA 298	Hong Kong Court of Appeal	Hong Kong	4 Jul 2007	HKLII		1
China Map Ltd v Commissioner of Inland Revenue	[2007] HKCA 277	Hong Kong Court of Appeal	Hong Kong	4 Jul 2007	HKLII
[2007] Hkca 293 (4 July 2007)	[2007] HKCA 293	Hong Kong Court of Appeal	Hong Kong	4 Jul 2007	HKLII
Ma Po Chim, Percy v Lee Tung Hai, Leo	[2007] HKCA 294	Hong Kong Court of Appeal	Hong Kong	4 Jul 2007	HKLII		2
[2007] Hkca 296 (4 July 2007)	[2007] HKCA 296	Hong Kong Court of Appeal	Hong Kong	4 Jul 2007	HKLII
[2006] HKCFI 1261 (8 November 2006)	[2006] HKCFI 1261	Hong Kong Court of First Instance	Hong Kong	8 Nov 2006	HKLII
[2006] Hkcfi 896 (4 August 2006)	[2006] HKCFI 896	Hong Kong Court of First Instance	Hong Kong	4 Aug 2006	HKLII
Comebright Development Ltd v Commissioner of Inland Revenue	[2006] HKCFI 894	Hong Kong Court of First Instance	Hong Kong	4 Aug 2006	HKLII
China Name Ltd v Commissioner of Inland Revenue	[2006] HKCFI 892; [2006] 3 HKLRD 719	Hong Kong Court of First Instance	Hong Kong	4 Aug 2006	HKLII		4
[2006] Hkcfi 897 (4 August 2006)	[2006] HKCFI 897	Hong Kong Court of First Instance	Hong Kong	4 Aug 2006	HKLII
Chance Investment Ltd v Commissioner of Inland Revenue	[2006] HKCFI 893	Hong Kong Court of First Instance	Hong Kong	4 Aug 2006	HKLII		1
Queensland v Townsville Prison Employees Sporting Club Incorporated	[2006] QSC 233	Supreme Court of Queensland	Australia - Queensland	31 May 2006	AustLII		1
A Property Co v H M Inspecvtor Of Taxes	[2004] UKSC SPC00433	United Kingdom Supreme Court	United Kingdom	5 Oct 2004	BAILII
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Reiger and Commissioner of Taxation	[2002] AATA 88; 49 ATR 1022	Administrative Appeals Tribunal	Australia	15 Feb 2002	AustLII
John Lewis Properties Plc v Inland Revenue	[2000] UKSC SPC00255	United Kingdom Supreme Court	United Kingdom	5 Sep 2000	BAILII
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		104
McCurry v FCT	[1998] FCA 512; (1998) 39 ATR 121	Federal Court of Australia	Australia - Commonwealth	15 May 1998	AustLII		9
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
First Provincial Building Society Ltd v Commissioner of Taxation	[1995] FCA 1101	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII
[1990] HKCA 241 (4 September 1990)	[1990] HKCA 241	Hong Kong Court of Appeal	Hong Kong	4 Sep 1990	HKLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
[1989] HKCFI 416 (9 November 1989)	[1989] HKCFI 416	Hong Kong Court of First Instance	Hong Kong	9 Nov 1989	HKLII
TT88/98 and Commissioner of Taxation	[1988] AATA 367; 20 ATR 3182	Administrative Appeals Tribunal	Australia	23 Dec 1988	AustLII
Re Taxation Appeals	[1987] AATA 434	Administrative Appeals Tribunal	Australia	7 Dec 1987	AustLII
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		344
Commissioner of Income Tax, Bombay v H Holck Larsen	[1986] INSC 114; 1986 1 SCALE 1340; [1986] JT 341; 1986 3 SCC 364; 1986 2 SCR 1072; AIR 1986 SC 1695	Supreme Court of India	India	8 May 1986	LIIofIndia		1
Re Peter William Tree and Secretary To the Department of Education	[1985] AATA 181	Administrative Appeals Tribunal	Australia	17 Jul 1985	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker	[1984] FCA 194	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII		1
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		283
[1979] Hkcfi 43 (19 April 1979)	[1979] HKCFI 43	Hong Kong Court of First Instance	Hong Kong	19 Apr 1979	HKLII
Commissioner for Inland Revenue v DR Chang Liang-Jen	[1977] HKCFI 67	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
[1977] HKCFI 113 (3 December 1977)	[1977] HKCFI 113	Hong Kong Court of First Instance	Hong Kong	3 Dec 1977	HKLII
Cliffs International Inc v Commissioner of Taxation	[1977] WASC 92	Supreme Court of Western Australia	Australia - Western Australia	24 May 1977	AustLII
Commissioner of Income Tax, Nagpur v Sutlej Cotton Mills Supply Agency Ltd	[1975] INSC 142; 1975 2 SCC 538; 1976 1 SCR 120; AIR 1975 SC 2106	Supreme Court of India	India	25 Jul 1975	LIIofIndia
FCT v Williams	[1972] HCA 31; (1972) 127 CLR 226; (1972) 3 ATR 283; (1972) 46 ALJR 611	High Court of Australia	Australia - Commonwealth	1 Nov 1972	AustLII		49
McClelland v FCT	[1970] UKPCHCA 1	Privy Council	Australia	2 Nov 1970	AustLII		1
Dolores Hay McClelland v The Commissioner of Taxation of the Commonwealth of Australia (Australia)	[1970] UKPC 26	Privy Council	United Kingdom	2 Nov 1970	BAILII
White v FCT	[1968] HCA 41; (1968) 120 CLR 191; [1969] ALR 217; (1968) 42 ALJR 139; 15 ATD 173; 15 ATR 173	High Court of Australia	Australia - Commonwealth	11 Dec 1968	AustLII		39
Irrigation Industries Ltd v The Minister of National Revenue	[1962] SCR 346	Supreme Court of Canada	Canada	26 Mar 1962	Supreme Court of Canada		2
Government of Virgin Islands v Richards	299 F2d 565	United States Court of Appeals, Second Circuit	United States	14 Feb 1962	WorldLII		7
Maximov 10/24/47 v United States	[1961] USCA2 662	United States Court of Appeals, Second Circuit	United States	30 Nov 1961	WorldLII
M/S Rajputana Textiles (Agencies) Ltd v the Commissioner of Income-Tax, Bombay City	[1961] INSC 150; 1962 1 SCR 917; AIR 1962 SC 1267	Supreme Court of India	India	12 Apr 1961	LIIofIndia		2
Raja Bahadur Visheshwara Singh v Commissioner of Income-Tax, Biharand Orissa	[1960] INSC 298; 1961 3 SCR 287; AIR 1961 SC 1062	Supreme Court of India	India	15 Dec 1960	LIIofIndia		1
Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta	[1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252	Supreme Court of India	India	4 May 1959	LIIofIndia
G Venkataswami Naidu & Co v the Commissioner of Income-Tax	[1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359	Supreme Court of India	India	24 Nov 1958	LIIofIndia		2
Meenakshi Mills, Madurai v the Commissioner of Income-Tax, Madras	[1956] INSC 50; [1956] SCR 691; AIR 1957 SC 49	Supreme Court of India	India	26 Sep 1956	LIIofIndia		21
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1151
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
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		113
Thronhill v The Commissioner of Income Tax - NLR - 313 of 41	[1940] LKHC 10	High Court of Sri Lanka	Sri Lanka	29 Apr 1940	CommonLII
Mrs Sooniram Poddar v Commissioner of Income-tax, Burma	[1939] AllINRprRang 88; [1939] ITR 470	All India Reporter - Rangoon	Myanmar	26 Jun 1939	AsianLII		1
Jolly v FCT	[1934] ArgusLawRp 5; (1934) 40 ALR 86	Argus Law Reports	Australia	6 Mar 1934	AustLII
Jolly v FCT	[1934] HCA 66; 50 CLR 131; [1934] ALR 86; 2 ATD 434	High Court of Australia	Australia - Commonwealth	5 Mar 1934	AustLII		17

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A History of Taxing Capital Gains in New Zealand: Why Don't We?"	(2014) 20 Auckland University Law Review 124	Jacomb, Melinda	New Zealand	circa 2014	NZLII		2
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"The Ltd Impact Of Whitfords Beach In Urban Land Development "	[2007] RevenueLawJl 4	Hart, Geoffrey	Australia	circa 2007	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Unreasonableness and Error of Law"	(2001) 24 University of New South Wales Law Journal 315	Aronson, Mark	Australia	circa 2001	AustLII		6
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"Implementing the Goods and Services Tax"	(1999) 21 Sydney Law Review 337	Cooper, Graeme S; Vann, Richard J	Australia	circa 1999	AustLII		10
"Lease Incentives and the Gain Theory of Income"	(1998) 1 (2) Journal of Australian Taxation 136	Dabner, Justin	Australia	circa 1998	AustLII
"When will Lease Incentives be of an Income Nature?"	[1998] JlATax 3	Barkoczy, Stephen; Bellamy, Neil	Australia	circa 1998	AustLII