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Anglo-Persian Oil Co Ltd v Dale   flag  46

[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs [2022] UKFTT 74 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2022 BAILII flag
Mussalli v Commissioner of Taxation [2021] FCAFC 71; 284 FCR 516 Federal Court of Australia Australia - Commonwealth 14 May 2021 AustLII flag 2
Easy Park Ltd v Commissioner of Inland Revenue [2018] NZCA 296; (2018) 28 NZTC 23-066 Court of Appeal of New Zealand New Zealand 7 Aug 2018 NZLII flag 1
Easy Park Ltd v Commissioner of Inland Revenue [2017] NZHC 1893 High Court of New Zealand New Zealand 10 Aug 2017 NZLII flag 3
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) [2017] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2017 BAILII flag 2
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Trustpower Ltd v Commissioner of Inland Revenue [2013] NZHC 2970; [2014] 2 NZLR 502; (2013) 26 NZTC 21-047 High Court of New Zealand New Zealand 12 Nov 2013 NZLII flag 3
Hopegar Properties Ltd v Revenue & Customs [2013] UKFTT 331 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2013 BAILII flag
JT Dove Ltd v HMRC [2011] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 1
Lion Co v HMRC [2009] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2009 BAILII flag 1
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs [2009] UKFTT 318 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2009 BAILII flag
A Co Ltd v Commissioner for the South African Revenue Service (12323; 12324) [2009] ZATC 3 South Africa Tax Court South Africa 14 May 2009 SAFLII flag 1
A Co Ltd v Commissioner for the South African Revenue Service (12323 [2009] ZATC 5 South Africa Tax Court South Africa 14 May 2009 SAFLII flag
Kato Kagaku Co Ltd v Revenue & Customs [2007] UKSC SPC00598 United Kingdom Supreme Court United Kingdom 7 Mar 2007 BAILII flag
Triage Services Ltd v Her Majesty's Revenue and Customs [2006] UKSPC SPC00519 United Kingdom Special Commissioners of Income Tax United Kingdom 12 Jan 2006 BAILII flag
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TR 2005/6 - Income tax: lease surrender receipts and payments [2005] ATOTR TR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Ghim Li Fashion (Fiji) Pte Ltd v Commissioner of Inland Revenue [2001] Fiji LR 72 Fiji 16 Aug 2001 flag
Vernede, Executors of v Inland Revenue [2000] UKSC SPC00259 United Kingdom Supreme Court United Kingdom 9 Oct 2000 BAILII flag
Pine Creek Goldfields Ltd v Commissioner of Taxation (Cth) [1999] FCA 326; (1999) 41 ATR 471 Federal Court of Australia Australia - Commonwealth 29 Mar 1999 AustLII flag 1
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 1394 Federal Court of Australia Australia - Commonwealth 11 Dec 1997 AustLII flag 3
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes) [1997] EWCA Civ 1297 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 1997 BAILII flag 2
Re Kennedy Holdings and Property Management Pty Ltd v FCT [1992] FCA 645 Federal Court of Australia Australia - Commonwealth 23 Dec 1992 AustLII flag 2
Re Commissioner of Taxation of the Commonwealth of Australia v Consolidated Fertilizers Ltd [1991] FCA 349 Federal Court of Australia Australia - Commonwealth 6 Aug 1991 AustLII flag
Re Caboolture Park Shopping Centre Pty Ltd v White Industries (Qld) Pty Ltd [1989] FCA 548; 90 ALR 589 Federal Court of Australia Australia - Commonwealth 22 Dec 1989 AustLII flag 7
Re Taxation Appeals [1987] AATA 322 Administrative Appeals Tribunal Australia 9 Sep 1987 AustLII flag
McKenzies New Zealand Ltd v Commissioner of Inland Revenue HC Auckland M275/85 [1986] NZHC 1239; (1986) 9 TRNZ 368; (1986) 8 NZTC 5,078 High Court of New Zealand New Zealand 6 Mar 1986 NZLII flag
Cook Islands Motor Centre Ltd v Collector of Inland Revenue [1980] CKHC 1 High Court of the Cook Islands Cook Islands 14 May 1980 PacLII flag
Buckley & Young Ltd v Commissioner of Inland Revenue [1978] NZCA 22; [1978] 2 NZLR 485; (1978) 2 TRNZ 485; (1978) 3 NZTC 61,271 Court of Appeal of New Zealand New Zealand 26 Jul 1978 NZLII flag 94
Commissioner of Income-Tax, Madras v M/S Ashok Leyland Ltd [1972] INSC 244; 1973 3 SCC 201; 1973 2 SCR 516; AIR 1973 SC 420 Supreme Court of India India 3 Oct 1972 LIIofIndia flag 1
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
B P Australia Ltd v The Commissioner of Taxation of the Commonwealth of Australia (Australia) [1965] UKPC 23 Privy Council United Kingdom 27 Jul 1965 BAILII flag
BP Australia Ltd v FCT [1964] HCA 81; (1964) 110 CLR 387; [1965] ALR 381; (1964) 13 ATD 268; 37 ALJR 365 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 17
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 flag 1
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons [1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814 Supreme Court of India India 20 Mar 1959 LIIofIndia flag
Assam Bengal Cement Co Ltd v the Commissioner of Income-Tax, West Bengal [1954] INSC 109; [1955] 1 SCR 876; AIR 1955 SC 89 Supreme Court of India India 11 Nov 1954 LIIofIndia flag 7
Guinea Airways Ltd v Commissioner of Taxation [1949] ArgusLawRp 124; (1950) 57 ALR 16 Argus Law Reports Australia 22 Dec 1949 AustLII flag
Abani Bhusan Chakravarty v Hem Chandra Chakravarty [1946] AllINRprCal 26; [1947] AIR Cal 93 All India Reporter - Calcutta India - West Bengal 12 Jun 1946 AsianLII flag
Therobald v Commissioner of Income Tax - NLR - 539 of 41 [1940] LKCA 25; (1940) 41 NLR 539 Sri Lankan Court of Appeal Sri Lanka 6 Jun 1940 AsianLII flag
Associated Newspapers Ltd v Commissioner of Taxation; Sun Newspapers Ltd v Commissioner of Taxation [1938] ArgusLawRp 110; (1939) 45 ALR 10 Argus Law Reports Australia 23 Dec 1938 AustLII flag
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152
Herald & Weekly Times Ltd v Commissioner of Taxation (Cth) [1932] ArgusLawRp 101; [1932] VicLawRp 28; [1932] VLR 317; (1933) 39 ALR 46; 2 ATD 69 Argus Law Reports Australia - Victoria 19 May 1932 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"BP Australia Ltd v Commissioner of Taxation of the Commonwealth" (1966-1967) 2 Federal Law Review 115 Higgins, T J Australia circa 1967 AustLII flag

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