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Oughtred v Inland Revenue Commissioners   flag  55

[1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623
House of Lords
United Kingdom
4th November, 1959

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cooke v Revenue And Customs (Entrpreneurs' relief - mistake) [2024] UKFTT 272 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
LA Micro Group (UK) Ltd v LA Micro Group, Inc [2023] EWCA Civ 214 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Feb 2023 BAILII flag
Republic Bank (EC) Ltd v Director Of Finance And Planning [2021] ECarSC 158 Eastern Caribbean Supreme Court International 31 May 2021 CommonLII flag
Republic Bank (Ec) Ltd v Director Of Finance And Planning [2021] ECarSC 159 Eastern Caribbean Supreme Court International 31 May 2021 CommonLII flag
Dalkilic v Pekin [2021] EWHC 219 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Feb 2021 BAILII flag 2
Chief Commissioner of State Revenue v Benidorm Pty Ltd [2020] NSWCA 285; (2020) 104 NSWLR 232 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Nov 2020 AustLII flag 9
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9673u16a 9054u16a 6210u16a [2019] HKCA 946 Hong Kong Court of Appeal Hong Kong 4 Oct 2019 HKLII flag
Re Dhali Jony [2019] HKCA 944 Hong Kong Court of Appeal Hong Kong 4 Oct 2019 HKLII flag
Staatz v Berry, in the matter of Wollumbin Horizons Pty Ltd (in liq) (No 3) [2019] FCA 924; (2019) 138 ACSR 231 Federal Court of Australia Australia - Commonwealth 20 Jun 2019 AustLII flag 28
JSC VTB Bank v Skurikhin [2019] EWHC 1407 (Comm) High Court of England and Wales United Kingdom - England and Wales 12 Jun 2019 BAILII flag 9
Hymanson v HMRC [2018] UKFTT 667 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2018 BAILII flag 2
In the matter of NL Mercantile Group Pty Ltd [2018] NSWSC 1337 Supreme Court of New South Wales Australia - New South Wales 31 Aug 2018 AustLII flag 4
George v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) [2018] UKFTT 509 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2018 BAILII flag
Walker v Mills [2018] EWHC 998 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 May 2018 BAILII flag 1
Officeserve Technologies Ltd (in Liquidation) v Anthony-Mike [2017] EWHC 1920 (Ch); [2017] BCC 574 High Court of England and Wales United Kingdom - England and Wales 28 Jul 2017 BAILII flag 2
Parker v Parker [2017] TASSC 37 Supreme Court of Tasmania Australia - Tasmania 29 Jun 2017 AustLII flag 1
Taylor v Taylor [2017] EWHC 1080 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 May 2017 BAILII flag 4
Kafataris v Deputy Commissioner of Taxation [2015] FCA 874; (2015) 243 FCR 291 Federal Court of Australia Australia - Commonwealth 20 Aug 2015 AustLII flag 3
White Rock Properties Pty Ltd v Commissioner of State Revenue [2015] VSCA 77 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Apr 2015 AustLII flag 12
Konann Pty Ltd v Commissioner of State Revenue [2015] VSC 23; (2015) 100 ATR 772 Supreme Court of Victoria Australia - Victoria 20 Feb 2015 AustLII flag 10
Scott v Southern Pacific Mortgages Ltd [2014] UKSC 52; [2015] AC 385; [2015] 1 All ER 277 United Kingdom Supreme Court United Kingdom 22 Oct 2014 BAILII flag 25
Kalatzis Nominees Pty Ltd v Proton Development Group Pty Ltd [2013] QSC 283 Supreme Court of Queensland Australia - Queensland 18 Oct 2013 AustLII flag 1
Hung v Warner, in the matter of Bellpac Pty Ltd (Receivers and Managers Appointed) (In Liquidation) [2013] FCAFC 48 Federal Court of Australia Australia - Commonwealth 17 May 2013 AustLII flag 13
Hancock Prospecting Pty Ltd v Wright Prospecting Pty Ltd [2012] WASCA 216; (2012) 45 WAR 29; (2012) 294 ALR 550 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2013 AustLII flag 88
Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 33 VR 204; (2011) 84 ATR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jun 2011 AustLII flag 18
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
Philip John Underwood v Revenue & Customs [2007] UKSPC SPC00614 United Kingdom Special Commissioners of Income Tax United Kingdom 16 May 2007 BAILII flag
Reid and Secretary, Department of Education, Science and Training [2006] AATA 1051 Administrative Appeals Tribunal Australia 6 Dec 2006 AustLII flag
Halloran v Minister Administering National Parks and Wildlife Act 1974 [2006] HCA 3; (2006) 229 CLR 545; (2006) 224 ALR 79; (2006) 80 ALJR 519; 61 ATR 550 High Court of Australia Australia - Commonwealth 9 Feb 2006 AustLII flag 66
Keston v Inland Revenue [2004] EWHC 59 (Ch) High Court of England and Wales United Kingdom - England and Wales 27 Jan 2004 BAILII flag 1
Theodore v Mistford [2003] QCA 580 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Dec 2003 AustLII flag 4
ISPT Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697; (2003) 53 ATR 527; (2003) 59 NSWLR 196; (2003) 12 BPR 22,941; [2003] ATC 4,697 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2003 AustLII flag 40
Baloglow v Konstantinidis [2001] NSWCA 451; (2001) 11 BPR 20,721 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Dec 2001 AustLII flag 42
Delta Finance Newco v Customs and Excise [2001] UKSC SPC00306 United Kingdom Supreme Court United Kingdom 11 Jul 2001 BAILII flag
Reef and Rainforest Travel Pty Ltd v Commissioner of Stamp Duties [2001] QCA 249; [2002] 1 Qd R 683; (2001) 47 ATR 394 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Jun 2001 AustLII flag 11
Perpetual Trustee Co Ltd v Commissioner of State Revenue [2000] VSC 177; (2000) 44 ATR 273 Supreme Court of Victoria Australia - Victoria 12 May 2000 AustLII flag 28
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter [1998] NSWSC 783 Supreme Court of New South Wales Australia - New South Wales 23 Dec 1998 AustLII flag
Donald Gregory Brunnen v Third Plaintiff [1998] WASC 320 Supreme Court of Western Australia Australia - Western Australia 23 Oct 1998 AustLII flag
McKinnon Wallace Holdings Pty Ltd v Commissioner of State Revenue [1998] VSCA 59; [1999] 1 VR 397; 40 ATR 253 Supreme Court of Victoria - Court of Appeal Australia - Victoria 8 Oct 1998 AustLII flag 4
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
Suncoast Milk Pty Ltd v The Commissioner of Stamp Duties [1996] QCA 343 Supreme Court of Queensland - Court of Appeal Australia - Queensland 17 Sep 1996 AustLII flag 1
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue [1995] ACTAAT 113 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 16 Jun 1995 AustLII flag
Perpetual Trustee Co (Canberra) Ltd v Commissioner for ACT Revenue [1994] FCA 1150; (1994) 50 FCR 405; 28 ATR 307 Federal Court of Australia Australia - Commonwealth 9 Jun 1994 AustLII flag 35
Westpac Banking Corporation v Commissioner of Stamp Duties [1992] QCA 318 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Sep 1992 AustLII flag
Re Norman Winston Hepburn; Ex Parte Deputy Commissioner of Taxation v Norman Winston Hepburn; Intercapco Pty Ltd; Reapgold Pty Ltd; Donwren Pty Ltd; Registrar General of New South Wales; Registrar of Titles, Queensland and Clyde Kenneth Dic [1989] FCA 251 Federal Court of Australia Australia - Commonwealth 10 Jul 1989 AustLII flag
Comptroller of Stamps v Ashwick (Vic) [1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22 High Court of Australia Australia - Commonwealth 10 Dec 1987 AustLII flag 13
Re Vandervell ’ s Trusts (No 2) [1974] Ch 269; [1974] 1 All ER 47; [1974] 3 WLR 256 Court of Chancery United Kingdom circa 1974 BAILII flag 155
[1973] Hkcfi 93 (25 October 1973) [1973] HKCFI 93 Hong Kong Court of First Instance Hong Kong 25 Oct 1973 HKLII flag
Adamson v Hayes [1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201 High Court of Australia Australia - Commonwealth 9 Apr 1973 AustLII flag 88
Settlement Fund Trustees v Nurdin Ismail Nurani (Civil Appeal [1970] EACA 3 3 Jul 1970 SAFLII
Working paper : sections 7, 8 and 9 of Statute of Frauds [1970] NZPELRCom 4 New Zealand circa 1970 NZLII flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Unilateral Severance of a Joint Tenancy [1994] NSWLRC 73 New South Wales Law Reform Commission Australia - New South Wales circa 1994 AustLII flag
Working paper : sections 7, 8 and 9 of Statute of Frauds [1970] NZPELRCom 4 New Zealand circa 1970 NZLII 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
"DSK Ong, Trusts Law" (2004) 4 (2) Queensland University of Technology Law and Justice Journal 305 Carver, Tracey Australia - Queensland circa 2004 AustLII flag
"Legal and Equitable Estates: The Concept of Dualism: Vandervell v IRC" (1969) 6 Sydney Law Review 240 Forster, R G Australia circa 1969 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Escoigne Properties Ltd v IRC [1958] AC 549 United Kingdom circa 1958 LexisNexis / Westlaw flag 26
Commissioners of Inland Revenue v Angus [1889] UKLawRpKQB 133; (1889) 23 QBD 579 Queen's Bench United Kingdom 9 Aug 1889 CommonLII flag 52
Attorney-General v Brown [1849] EngR 587; 154 ER 1011; (1849) 3 Exch 662 Court of Exchequer United Kingdom circa 1849 CommonLII flag 6

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