|
Re Port of Portland Pty Ltd and FCT
|
[2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990
|
Administrative Appeals Tribunal
|
Australia
|
23 Dec 2008
|
AustLII
|
|
|
|
Taxpayer and Deputy Commissioner of Taxation
|
[1997] AATA 62; (1997) 35 ATR 1022
|
Administrative Appeals Tribunal
|
Australia
|
3 Mar 1997
|
AustLII
|
|
5
|
|
NT86/12511 and Commissioner of Taxation
|
[1989] AATA 463; 20 ATR 3708
|
Administrative Appeals Tribunal
|
Australia
|
26 Jun 1989
|
AustLII
|
|
|
|
AT86/454; AT86/601-602 and Commissioner of Taxation
|
[1987] AATA 373; 18 ATR 3955
|
Administrative Appeals Tribunal
|
Australia
|
19 Oct 1987
|
AustLII
|
|
|
|
B5594-7/1986and Ors and Commissioner of Taxation
|
[1986] AATA 333; 18 ATR 3052
|
Administrative Appeals Tribunal
|
Australia
|
31 Oct 1986
|
AustLII
|
|
|
|
TR 2017/D1 - Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances
|
[2017] ATODTR TR2017/D1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2017
|
AustLII
|
|
|
|
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant
|
[2007] ATOTR 9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
|
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant
|
[2007] ATOTR TR2007/9
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2007
|
AustLII
|
|
|
|
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities
|
[1999] ATOTR 2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1999
|
AustLII
|
|
|
|
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities
|
[1999] ATOTR TR1999/2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1999
|
AustLII
|
|
|
|
TD 92/190 - Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes?
|
[1992] ATOTD 190
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1992
|
AustLII
|
|
|
|
TD 92/190 - Income tax: is the installation cost of an in-ground swimming pool an allowable deduction to a primary producer if the water is used on occasions for fire fighting purposes?
|
[1992] ATOTD TD92/190
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1992
|
AustLII
|
|
|
|
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation
|
[1990] FCA 219
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Jul 1990
|
AustLII
|
|
|
|
IT 31 - Investment allowance - structural improvements - plant structures
|
[1981] ATOITR IT31
|
Australian Taxation Office
|
Australia - Commonwealth
|
30 Apr 1981
|
AustLII
|
|
|
|
FCT v ICI Australia Ltd
|
[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672
|
High Court of Australia
|
Australia - Commonwealth
|
1 Dec 1972
|
AustLII
|
|
91 
|
|
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT
|
[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119
|
High Court of Australia
|
Australia - Commonwealth
|
25 Mar 1970
|
AustLII
|
|
10
|
|
Wangaratta Woollen Mills Ltd v FCT
|
[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324
|
High Court of Australia
|
Australia - Commonwealth
|
4 Sep 1969
|
AustLII
|
|
37
|
|
[1988] Hkcfi 117 (15 April 1988)
|
[1988] HKCFI 117
|
Hong Kong Court of First Instance
|
Hong Kong
|
15 Apr 1988
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Aberdeen Restaurant Enterprised Ltd
|
[1988] HKCFI 363
|
Hong Kong Court of First Instance
|
Hong Kong
|
15 Apr 1988
|
HKLII
|
|
|
|
Cit , Trivandrum v M/S Anand Theatres
|
[2000] INSC 332
|
Supreme Court of India
|
India
|
12 May 2000
|
LIIofIndia
|
|
|
|
Mercury NZ Ltd v Commissioner of Inland Revenue
|
[2019] NZHC 1524
|
High Court of New Zealand
|
New Zealand
|
1 Jul 2019
|
NZLII
|
|
|
|
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88
|
[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090
|
Court of Appeal of New Zealand
|
New Zealand
|
2 Apr 1990
|
NZLII
|
|
3
|
|
New Zealand Refining Co Ltd v Commissioner of Inland Revenue HC Wellington M469/79
|
[1982] NZHC 420
|
High Court of New Zealand
|
New Zealand
|
14 May 1982
|
NZLII
|
|
|
|
Blue Circle Cement Ltd v Commissioner for Inland Revenue (39/84)
|
[1984] ZASCA 14; 1984 2 SA 764; [1984] 2 All SA 188
|
Supreme Court of Appeal of South Africa
|
South Africa
|
16 Mar 1984
|
SAFLII
|
|
2
|
|
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)
|
[2023] UKUT 260
|
United Kingdom Upper Tribunal
|
United Kingdom
|
26 Oct 2023
|
BAILII
|
|
|
|
JRO Griffiths Ltd v Revenue & Customs (capital allowances - whether warehouse to store potatoes for crisp manufacture is plant)
|
[2021] UKFTT 257
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2021
|
BAILII
|
|
|
|
Inmarsat Global Ltd v Revenue and Customs
|
[2021] UKUT 59
|
United Kingdom Upper Tribunal
|
United Kingdom
|
23 Mar 2021
|
BAILII
|
|
3
|
|
HMRC v SSE Generation
|
[2019] UKUT 332
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Nov 2019
|
BAILII
|
|
5
|
|
Inmarsat Global Ltd v Revenue & Customs (PROCEDURE : Corporation tax - capital allowances)
|
[2019] UKFTT 558
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Aug 2019
|
BAILII
|
|
|
|
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)
|
[2019] UKFTT 522
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Aug 2019
|
BAILII
|
|
2
|
|
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 498
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Aug 2019
|
BAILII
|
|
2
|
|
May v RCC
|
[2019] UKFTT 32
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Jan 2019
|
BAILII
|
|
1
|
|
Marathon Oil UK, LLC v HMRC
|
[2017] UKFTT 822
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Nov 2017
|
BAILII
|
|
3
|
|
Rogate Services Ltd v Revenue & Customs
|
[2014] UKFTT 312
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Mar 2014
|
BAILII
|
|
|
|
Lord Howard of Henderskelfe (Deceased) v Revenue and Customs
|
[2013] UKUT 129
|
United Kingdom Upper Tribunal
|
United Kingdom
|
11 Mar 2013
|
BAILII
|
|
1
|
|
Executors of Lord Howard of Henderskelfe (deceased) v Revenue & Customs
|
[2011] UKFTT 493
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Jul 2011
|
BAILII
|
|
|
|
B & E Security Systems Ltd v Revenue & Customs
|
[2010] UKFTT 146
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Mar 2010
|
BAILII
|
|
|
|
Revenue & Customs
|
[2009] UKFTT 374
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Dec 2009
|
BAILII
|
|
|
|
J D Wetherspoon Plc v Revenue & Customs
|
[2007] UKSPC SPC00657
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
21 Dec 2007
|
BAILII
|
|
1
|
|
Anchor International Ltd v Inland Revenue
|
[2003] UKSC SPC00354
|
United Kingdom Supreme Court
|
United Kingdom
|
16 Jan 2003
|
BAILII
|
|
2
|
|
Urenco Chemplants Ltd v HMRC
|
[2022] EWCA Civ 1587
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
1 Dec 2022
|
BAILII
|
|
3
|
|
Inmarsat Global Ltd v HMRC
|
[2022] EWCA Civ 1076
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
28 Jul 2022
|
BAILII
|
|
2
|
|
Cheshire Cavity Storage 1 Ltd v HMRC
|
[2022] EWCA Civ 305
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
10 Mar 2022
|
BAILII
|
|
3
|
|
HMRC v SSE Generation Ltd
|
[2021] EWCA Civ 105
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
1 Feb 2021
|
BAILII
|
|
9
|
|
HM Revenue and Customs v The Executors of Lord Howard of Henderskelfe
|
[2014] EWCA Civ 278
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
19 Mar 2014
|
BAILII
|
|
|
|
Lingfield Park (1991) Ltd v Shove
|
[2004] EWCA Civ 391
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
31 Mar 2004
|
BAILII
|
|
2
|
