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Inland Revenue Commissioners v Rolls-Royce Ltd     11

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Able (UK) Ltd v HMRC	[2007] EWCA Civ 1207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Nov 2007	BAILII		5
Esso Australia Resources Ltd (formerly Esso Exploration and Production Australia Inc) v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 353	Federal Court of Australia	Australia - Commonwealth	12 May 1997	AustLII
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII		34
FCT v Sherritt Gordon Mines Ltd	[1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		36
FCT v Swansea Services Pty Ltd	[2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100	Federal Court of Australia	Australia - Commonwealth	24 Apr 2009	AustLII		16
ICAC In the matter of The Taxpayer and the Commissioner of Taxation	[1996] AATA 417	Administrative Appeals Tribunal	Australia	19 Nov 1996	AustLII		1
Sherritt Gordon Mines Ltd v FCT	[1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344		Australia - Victoria	29 Jun 1976	AustLII		102
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
TD 92/179 - Income tax: Co A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another Co which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time The nature of the warrants is similar to that of call options Do the premiums form part of Co A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII
TD 92/179 - Income tax: Co A, in the course of carrying on its investment and sharetrading business, issues to its shareholders, at non-refundable premiums, warrants on shares held in another Co which grant to the warrantholders the right to purchase the underlying shares at a fixed price within a certain period of time The nature of the warrants is similar to that of call options Do the premiums form part of Co A's assessable income under subsection 6-5 of the Income Tax Assessment Act 1997, and are they derived in the years in which the warrants are issued?		Australian Taxation Office	Australia - Commonwealth	circa 1992	AustLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Table of Cases"	[1989] AUMPLawB 19	Editors	Australia	circa 1989	AustLII