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London and Thames Haven Oil Wharves Ltd v Attwooll   flag  35

[1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491
Court of Chancery
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Charlton Chauffeur Drive Ltd v Revenue & Customs (CORPORATION TAX - settlement agreement in litigation) [2021] UKFTT 56 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Mar 2021 BAILII flag
Wilkinson v HMRC [2020] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2020 BAILII flag 2
Looney v HMRC [2020] UKUT 119 United Kingdom Upper Tribunal United Kingdom 22 Apr 2020 BAILII flag 1
Gadhavi v HMRC [2018] UKFTT 600 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2018 BAILII flag 5
Poon Cho-Ming, John v Commissioner of Inland Revenue [2018] HKCA 297; [2018] 5 HKC 233 Hong Kong Court of Appeal Hong Kong 1 Jun 2018 HKLII flag 11
Re Paswan Shibu Lal [2018] HKCA 249 Hong Kong Court of Appeal Hong Kong 1 Jun 2018 HKLII flag 23
Thornton v Revenue & Customs (Income tax discovery) [2016] UKFTT 767 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Nov 2016 BAILII flag
Poon Cho-Ming, John v Commissioner of Inland Revenue [2016] HKCFI 561 Hong Kong Court of First Instance Hong Kong 24 Mar 2016 HKLII flag 1
Philip McMahon v Revenue & Customs [2013] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2013 BAILII flag
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 flag 1
Able Tours Pty Ltd v Mann [No 2] [2013] WASC 96 Supreme Court of Western Australia Australia - Western Australia 22 Mar 2013 AustLII flag 5
Shop Direct Group v the Commissioners for Her Majesty s Revenue and Customs [2012] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2012 BAILII flag 4
Sent and Commissioner of Taxation [2011] AATA 198 Administrative Appeals Tribunal Australia 25 Mar 2011 AustLII flag
Commissioner of Taxation v Sydney Refractive Surgery Centre Pty Ltd [2008] FCAFC 190; (2008) 253 ALR 59; (2008) 73 ATR 28; [2008] ATC 20-081; (2008) 172 FCR 557 Federal Court of Australia Australia - Commonwealth 18 Dec 2008 AustLII flag 3
4 Eng Ltd v Harper [2008] EWHC 915 (Ch); [2008] 3 WLR 892 High Court of England and Wales United Kingdom - England and Wales 29 Apr 2008 BAILII flag 18
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 flag 5
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
Able (UK) Ltd v Revenue & Customs [2006] EWHC 3046 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Oct 2006 BAILII flag 2
Ketua Pengarah Hasil Dalam Negeri v Penang Realty SDN BHD - No: W-01-10-1997 [2006] MYCA 27 Court of Appeal of Malaysia Malaysia 20 Apr 2006 AsianLII flag
Trustees of Barclays Bank Pension Fund v Her Majesty's Revenue and Customs [2005] UKSPC SPC00520 United Kingdom Special Commissioners of Income Tax United Kingdom 29 Dec 2005 BAILII flag
Legal & General Assurance Society Ltd v Revenue and Customs (No 2) [2005] UKSPC SPC00492 United Kingdom Special Commissioners of Income Tax United Kingdom 19 Jul 2005 BAILII flag
Greycon Ltd v HM Inspector of Taxes [2003] UKSC SPC00372 United Kingdom Supreme Court United Kingdom 15 Jul 2003 BAILII flag
WA Fork Truck Distributors Pty Ltd v Jones [2003] WASC 102 Supreme Court of Western Australia Australia - Western Australia 29 May 2003 AustLII flag 15
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 flag 6
John Lewis Properties Plc v Inland Revenue [2000] UKSC SPC00255 United Kingdom Supreme Court United Kingdom 5 Sep 2000 BAILII flag
Ikea Ltd v Canada [1998] 1 SCR 196 Supreme Court of Canada Canada 12 Feb 1998 Supreme Court of Canada flag 7
Liftronic Pty Ltd v Commissioner of Taxation [1996] FCA 1474 Federal Court of Australia Australia - Commonwealth 15 May 1996 AustLII flag
Schwartz v Canada [1996] 1 SCR 254 Supreme Court of Canada Canada 22 Feb 1996 Supreme Court of Canada flag 14
Commissioner of Inland Revenue v Soma President Textiles Ltd HC Wellington AP152/93 [1994] NZHC 1062; [1995] 1 NZLR 375; (1994) 19 TRNZ 1; (1994) 16 NZTC 11,313 High Court of New Zealand New Zealand 29 Jul 1994 NZLII flag 1
Egmont Co-Operative Dairies Ltd v Comissioner of Inland Revenue HC Auckland M1029/92 [1993] NZHC 1733; 18 TRNZ 344; (1994) 16 NZTC 11,006 High Court of New Zealand New Zealand 15 Nov 1993 NZLII flag 1
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison" (2001) 4 Journal of Australian Taxation 98 Sadiq, Kerrie Australia circa 2001 AustLII flag
"Rowe: A Symmetry Cemetery?" [1996] RevenueLawJl 7 Schabe, David; Walpole, Michael Australia circa 1996 AustLII flag
"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

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