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Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd   flag  45

[1964] AC 948; [1964] 1 All ER 208
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lawrence v Commissioner of Inland Revenue [2024] NZHC 905 High Court of New Zealand New Zealand 23 Apr 2024 NZLII flag
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd [2022] EWCA Civ 1520; [2023] 1 WLR 316 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2022 BAILII flag 1
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
AGPAC Ltd v Hamilton City Council [2021] NZHC 2222; [2022] NZRMA 1 High Court of New Zealand New Zealand 27 Aug 2021 NZLII flag 2
Messrs Elliot Balnakeil v Revenue & Customs (INCOME TAX - partnership return - enquiry and closure notice) [2021] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2021 BAILII flag
Trustpower Ltd v Commissioner of Inland Revenue [2016] NZSCTrans 4 New Zealand 8 Mar 2016 NZLII flag
Disputant Land Developer v Commissioner of Inland Revenue [2014] NZTRA 17 New Zealand Taxation Review Authority New Zealand 9 Dec 2014 NZLII flag 1
Bluesparkle Ltd v Revenue & Customs [2012] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2012 BAILII flag
Mallowdale Enterprises Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-6703 [2011] NZHC 4; (2011) 25 NZTC 20-024 High Court of New Zealand New Zealand 28 Jan 2011 NZLII flag
Lion Co v HMRC [2009] UKFTT 357 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2009 BAILII flag 1
Shui on Credit Co Ltd v Commissioner of Inland Revenue [2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237 Hong Kong Court of Final Appeal Hong Kong 30 Nov 2009 HKLII flag 9
WJ Fourie Beleggings v Commissioner for the South African Revenue Service (168/08) [2009] ZASCA 37; 2009 5 SA 238; [2009] 3 All SA 230 Supreme Court of Appeal of South Africa South Africa 31 Mar 2009 SAFLII flag 3
LawCite W J FOurie Beleggings CC v Commisioner of the South African Revenue Services (A264/2004) [2007] ZAFSHC 118 High Court of South Africa - Free State Division South Africa 27 Sep 2007 SAFLII flag
Kato Kagaku Co Ltd v Revenue & Customs [2007] UKSC SPC00598 United Kingdom Supreme Court United Kingdom 7 Mar 2007 BAILII flag
Small Claims - Cost of earthquake strengthening on commercial property held to be on capital account [2006] NZTRA 10 New Zealand Taxation Review Authority New Zealand 21 Aug 2006 NZLII flag
TC Case No 11454 : Whether royalty payments made to an off shore parent Co are deductible - section 11(a) (11454) [2005] ZATC 17 South Africa Tax Court South Africa 20 Oct 2005 SAFLII flag
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
Transurban City Link Ltd v Commissioner of Taxation [2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750 Federal Court of Australia Australia - Commonwealth 2 Feb 2004 AustLII flag 5
FCT v Pine Creek Goldfields Ltd [1999] FCA 1267; (1999) 91 FCR 263; 42 ATR 758 Federal Court of Australia Australia - Commonwealth 15 Sep 1999 AustLII flag 2
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
Spiros Stamoulis v Deputy Commissioner of Taxation [1997] FCA 1133 Federal Court of Australia Australia - Commonwealth 29 Oct 1997 AustLII flag
Auckland Gas Co Ltd v Commissioner of Inland Revenue HC Auckland M232/96 [1997] NZHC 1198; (1997) 18 NZTC 13,408 High Court of New Zealand New Zealand 9 Oct 1997 NZLII flag 2
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 836 Federal Court of Australia Australia - Commonwealth 27 Aug 1997 AustLII flag 1
Kathleen Faye Steele v Deputy Commissioner of Taxation [1997] FCA 167 Federal Court of Australia Australia - Commonwealth 18 Mar 1997 AustLII flag
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
QCT Resources Ltd v Commissioner of Taxation [1997] FCA 5 Federal Court of Australia Australia - Commonwealth 16 Jan 1997 AustLII flag
Rand Mines (Mining & Services) Ltd v Commissioner for Inland Revenue (51/95) [1996] ZASCA 118; 1997 1 SA 427; [1997] 1 All SA 279 Supreme Court of Appeal of South Africa South Africa 27 Sep 1996 SAFLII flag 9
Labrilda Pty Ltd v Deputy Commissioner of Taxation [1996] FCA 1350 Federal Court of Australia Australia - Commonwealth 26 Mar 1996 AustLII flag
Wharf Properties Ltd v Commissioner of Inland Revenue [1994] HKCFI 362; [1995] 1 HKLR 347 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag 3
[1994] HKCFI 261 (30 September 1994) [1994] HKCFI 261 Hong Kong Court of First Instance Hong Kong 30 Sep 1994 HKLII flag
Griffin Coal Mining Co Ltd v Commissioner of Taxation (Cth) [1990] FCA 343; (1990) 21 ATR 819 Federal Court of Australia Australia - Commonwealth 6 Sep 1990 AustLII flag 5
Re Moneymen Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1990] FCA 246 Federal Court of Australia Australia - Commonwealth 19 Jul 1990 AustLII flag
Jezareed Pty Ltd (formerly Peter Williamson Pty Ltd) v Commissioner of Taxation [1989] FCA 150; 23 FCR 529; 20 ATR 683 Federal Court of Australia Australia - Commonwealth 5 May 1989 AustLII flag
Re Allied Mills Industries Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 357 Federal Court of Australia Australia - Commonwealth 14 Oct 1988 AustLII flag 2
Re Taxation Appeals [1987] AATA 161 Administrative Appeals Tribunal Australia 30 Apr 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Ampol Exploration Ltd [1986] FCA 414 Federal Court of Australia Australia - Commonwealth 27 Nov 1986 AustLII flag
Johns ‑ Manville Canada Inc v R [1985] 2 SCR 46 Supreme Court of Canada Canada 31 Jul 1985 Supreme Court of Canada flag 5
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
Commissioner of Income-Tax, Excess Profits Tax, Hyderaba v v Jagan Mohan Rao [1969] INSC 162 Supreme Court of India India 31 Jul 1969 LIIofIndia flag
Heavy Minerals Pty Ltd v FCT [1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140 High Court of Australia Australia - Commonwealth 13 Oct 1966 AustLII flag 27
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Compensation Payments; Commercial Contracts; and the ITAA 1936: The Gordian Knot Revisited" (1985) 15 (4) Federal Law Review 303 Muir, Garry A Australia circa 1985 AustLII flag
"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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