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Inland Revenue Commissioners v McMullen   flag  34

[1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416
House of Lords
United Kingdom
6th March, 1980

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Murex Diagnostics Australia Pty Ltd v Chiron Corporation [1995] FCA 1040; 55 FCR 194; (1995) 128 ALR 525; (1995) 30 IPR 277 Federal Court of Australia Australia - Commonwealth 20 Jan 1995 AustLII flag 65
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue [1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34 Supreme Court of Canada Canada 28 Jan 1999 CanLII flag 28
Canterbury Development Corporation v Charities Commission [2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143 High Court of New Zealand New Zealand 18 Mar 2010 NZLII flag 21
Strathalbyn Show Jumping Club Inc v Mayes [2001] SASC 73; (2001) 79 SASR 54 Supreme Court of South Australia Australia - South Australia 16 Mar 2001 AustLII flag 21
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
Groote Eylandt Aboriginal Trust Inc v Deloitte, Touche & Tohmatsu (No 2) [2017] NTSC 4; (2017) 169 NTR 1 Supreme Court of the Northern Territory Australia - Northern Territory 20 Jan 2017 AustLII flag 7
Re Education New Zealand Trust [2010] NZHC 1097; (2010) 24 NZTC 24,354 High Court of New Zealand New Zealand 29 Jun 2010 NZLII flag 7
R(A) v Hertfordshire County Council [2006] EWHC 3428; [2006] EWHC 3428 (Admin); [2007] ELR 95 High Court of England and Wales United Kingdom - England and Wales 20 Dec 2006 BAILII flag 7
AYSA Amateur Youth Soccer Association v Canada (Revenue Agency) [2007] CSC 42; [2007] 3 SCR 217; [2007] SCC 42; 287 DLR (4th) 4; [2007] SCJ No 42 Supreme Court of Canada Canada 5 Oct 2007 Supreme Court of Canada flag 6
Re Aid/Watch Incorporated and FCT [2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037 Administrative Appeals Tribunal Australia 28 Jul 2008 AustLII flag 5
YWCA Australia v Chief Commissioner of State Revenue [2020] NSWSC 1798 Supreme Court of New South Wales Australia - New South Wales 15 Dec 2020 AustLII flag 4
Bicycle Victoria Inc and Commissioner of Taxation, Re [2011] AATA 444; (2011) 81 ATR 924; (2011) 55 AAR 203; (2011) 127 ALD 553 Administrative Appeals Tribunal Australia 24 Jun 2011 AustLII flag 4
Harmony – The Dombroski Foundation Ltd v Attorney General (NSW) [2020] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 18 Sep 2020 AustLII flag 3
Doyle v Oil Basins Ltd [2017] FCCA 2758 Federal Circuit Court of Australia Australia 14 Nov 2017 AustLII flag 3
Helena Partnerships Ltd v Revenue and Customs Commissioners [2012] EWCA Civ 569 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 May 2012 BAILII flag 3
London Borough of Merton Council v Nuffield Health [2023] UKSC 18 United Kingdom Supreme Court United Kingdom 7 Jun 2023 BAILII flag 2
Secretary for Justice v Joseph Lo Kin Ching [2013] HKCFI 233 Hong Kong Court of First Instance Hong Kong 22 Feb 2013 HKLII flag 2
Fortron Automotive Treatments Pty Ltd v Eurotime Holdings Pty Ltd [2001] WASCA 275 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Aug 2001 AustLII flag 2
John Xxiii College v Commissioner for ACT Revenue (Administrative Review) [2016] ACAT 152 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 21 Dec 2016 AustLII flag 1
London Borough Of Bromley v Special Educational Needs Tribunal [1999] EWCA Civ 1490 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 1999 BAILII flag 1
Guild v Inland Revenue Commissioners [1990] UKHL 10 House of Lords United Kingdom 27 Feb 1992 BAILII flag 1
Aboriginal Housing Office v Jacky [2022] NSWSC 916 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2022 AustLII flag
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
London Borough of Bromley v [1999] EWCA Civ 3038 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 1999 BAILII flag
Gillings v Kirklees Metropolitan Council [1998] EWCA Civ 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jan 1998 BAILII flag
Boston v Yarra Ranges SC (1997/44241) [1997] VICCAT 718 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Sep 1997 AustLII flag
Guild v Inland Revenue Commissioners [1992] UKHL 16 House of Lords United Kingdom 27 Feb 1992 BAILII flag
[1987] Hkcfi 31 (27 January 1987) [1987] HKCFI 31 Hong Kong Court of First Instance Hong Kong 27 Jan 1987 HKLII flag
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84 [1985] NZHC 981 High Court of New Zealand New Zealand 3 Jul 1985 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"'No Body to be Kicked or Soul to be Damned': Corporate Claims to the Privilege Against Self-Incrimination" (1993) 5 (2) Bond Law Review 179 McDonald, Jan Australia circa 1993 AustLII flag

Legislation Cited

Legislation Name Provision
Education Act 1944 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
London Borough Of Bromley v Special Educational Needs Tribunal [1999] EWCA Civ 1490 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 1999 BAILII flag 1
Guild v Inland Revenue Commissioners [1990] UKHL 10 House of Lords United Kingdom 27 Feb 1992 BAILII flag 1
Aboriginal Housing Office v Jacky [2022] NSWSC 916 Supreme Court of New South Wales Australia - New South Wales 8 Jul 2022 AustLII flag
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
London Borough of Bromley v [1999] EWCA Civ 3038 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 1999 BAILII flag
Gillings v Kirklees Metropolitan Council [1998] EWCA Civ 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jan 1998 BAILII flag
Boston v Yarra Ranges SC (1997/44241) [1997] VICCAT 718 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Sep 1997 AustLII flag
"'No Body to be Kicked or Soul to be Damned': Corporate Claims to the Privilege Against Self-Incrimination" (1993) 5 (2) Bond Law Review 179 McDonald, Jan Australia circa 1993 AustLII flag
Guild v Inland Revenue Commissioners [1992] UKHL 16 House of Lords United Kingdom 27 Feb 1992 BAILII flag
[1987] Hkcfi 31 (27 January 1987) [1987] HKCFI 31 Hong Kong Court of First Instance Hong Kong 27 Jan 1987 HKLII flag
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84 [1985] NZHC 981 High Court of New Zealand New Zealand 3 Jul 1985 NZLII flag

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