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Taylor v Provan   flag  44

[1975] AC 194; 49 Tax Cas 579
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Murphy v HMRC [2022] EWCA Civ 1112 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Aug 2022 BAILII flag 3
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace) [2022] UKFTT 181 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2022 BAILII flag 3
Hill and Commissioner of Taxation (Taxation) [2016] AATA 514 Administrative Appeals Tribunal Australia 21 Jul 2016 AustLII flag 1
Baird, R (on the application of) v The Tribunals Service [2010] EWHC 1257 (Admin) High Court of England and Wales United Kingdom - England and Wales 10 May 2010 BAILII flag 1
A Guarantor v Revenue & Customs [2008] UKSPC SPC00703 United Kingdom Special Commissioners of Income Tax United Kingdom 5 Aug 2008 BAILII flag
Hazel Patricia Lewis v Revenue & Customs [2008] UKSPC SPC00690 United Kingdom Special Commissioners of Income Tax United Kingdom 13 Jun 2008 BAILII flag
Jamnadas v Commissioner of Inland Revenue [2003] Fiji LR 52 Fiji 24 Oct 2003 flag
Jamnadas v Commissioner of Inland Revenue [2003] FJSC 4 Supreme Court of Fiji Fiji 24 Oct 2003 PacLII flag 4
Warner v Inspector Of Taxes [2003] UKSC SPC00353 United Kingdom Supreme Court United Kingdom 20 Jan 2003 BAILII flag
[2002] Uksscsc Cjsa_4721_2001 (19 December 2002) [2002] UKSSCSC CJSA_4721_2001 Social Security and Child Support Commission United Kingdom 19 Dec 2002 BAILII flag
Perro v Inspector Of Taxes [2001] UKSC SPC00286 United Kingdom Supreme Court United Kingdom 31 Aug 2001 BAILII flag
Commissioner of Taxation v Payne [1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480 Federal Court of Australia Australia - Commonwealth 30 Mar 1999 AustLII flag 8
Gaydon and Deputy Commissioner of Taxation [1998] AATA 875; 40 ATR 1135 Administrative Appeals Tribunal Australia 19 Oct 1998 AustLII flag
Kerry and Commissioner of Taxation [1998] AATA 1040; 39 ATR 1252 Administrative Appeals Tribunal Australia 31 Aug 1998 AustLII flag 1
Crestani and Commissioner of Taxation [1998] AATA 612; (1998) 40 ATR 1037 Administrative Appeals Tribunal Australia 11 Aug 1998 AustLII flag 9
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 758 Federal Court of Australia Australia - Commonwealth 2 Jul 1998 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001 Administrative Appeals Tribunal Australia 16 May 1997 AustLII flag 2
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR TR95/22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses [1995] ATOTR TR95/34 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses [1995] ATOTR 34 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions [1995] ATOTR TR95/13 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR TR95/15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions [1995] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions [1995] ATOTR 22 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible? [1994] ATOTD 71 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible? [1994] ATOTD TD94/71 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
Re Taxation Appeals [1992] AATA 140 Administrative Appeals Tribunal Australia 11 May 1992 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms [1989] FCA 117 Federal Court of Australia Australia - Commonwealth 14 Apr 1989 AustLII flag
AAT Case 4841 [1988] AATA 339; 20 ATR 3135 Administrative Appeals Tribunal Australia 25 Nov 1988 AustLII flag
It 2481 - Income Tax : Travelling Expenses of an Employee Moving To a New Locality of Employment [1988] ATOITR IT2481 Australian Taxation Office Australia - Commonwealth 23 Jun 1988 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Vicki L Noume [1988] FCA 69 Federal Court of Australia Australia - Commonwealth 16 Mar 1988 AustLII flag
NT85/5706, NT85/5857 and Commissioner of Taxation [1987] AATA 458; 19 ATR 3014 Administrative Appeals Tribunal Australia 11 Dec 1987 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys [1987] FCA 337 Federal Court of Australia Australia - Commonwealth 2 Oct 1987 AustLII flag
Tribunal Case 75 [1987] AATA 617; (1987) 18 ATR 3544 Administrative Appeals Tribunal Australia 7 May 1987 AustLII flag 4
Re Taxation Appeals (No 132) [1987] AATA 137 Administrative Appeals Tribunal Australia 10 Apr 1987 AustLII flag
B356/1985 and Commissioner of Taxation [1987] AATA 507 Administrative Appeals Tribunal Australia 4 Feb 1987 AustLII flag
B668/1985 and Commissioner of Taxation [1986] AATA 320; (1986) 18 ATR 3043 Administrative Appeals Tribunal Australia 23 Oct 1986 AustLII flag 1
MT 2027 - Fringe benefits tax : private use of cars : home to work travel [1986] ATOMTROS MT2027 Australian Taxation Office Australia - Commonwealth 18 Sep 1986 AustLII flag
It 2199 - Income Tax : Allowable Deductions : Travelling Expenses Between Place(S) of Employment and/Or Place(S) of Business [1985] ATOITR IT2199 Australian Taxation Office Australia - Commonwealth 27 Sep 1985 AustLII flag
IT 112 - Deductibility of travelling expenses between residence and place of employment or business [1979] ATOITR IT112 Australian Taxation Office Australia - Commonwealth 19 Nov 1979 AustLII flag
Commissioner of Taxation of the Commonwealth of Australia v Wiener [1978] WASC 1 Supreme Court of Western Australia Australia - Western Australia 13 Jan 1978 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Stewart, Miranda Australia circa 2001 AustLII flag 1
"Deductions for Travel between Home and Work" (1999) 2 (5) Journal of Australian Taxation 366 Barkoczy, Stephen Australia circa 1999 AustLII flag

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