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Commissioner of Inland Revenue v Wattie     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Patrick Cox Asia Ltd v the Commissioner of Inland Revenue	[2023] HKCFI 2676; [2024] 1 HKC 262	Hong Kong Court of First Instance	Hong Kong	19 Oct 2023	HKLII
Re Manjit Kaur	[2018] HKCA 247	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII		37
JRP (Hong Kong) Ltd v Chief Execitive Authority, Fiji Revenue and Customs Authority	[2015] FJHC 445	High Court of Fiji	Fiji	18 Jun 2015	PacLII
[2011] Hkcfi 629 (8 July 2011)	[2011] HKCFI 629	Hong Kong Court of First Instance	Hong Kong	8 Jul 2011	HKLII
Market South West (Holdings)Ltd v Revenue & Customs	[2010] UKFTT 121	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Mar 2010	BAILII
Deductability of legal expenses	[2009] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	20 Aug 2009	NZLII
LLP v Revenue & Customs	[2008] UKSPC SPC00695	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Jun 2008	BAILII
Commissioner of Inland Revenue v Fullers Bay of Islands Ltd HC Auckland CIV 2004-404-1731	[2004] NZHC 1701; [2005] 2 NZLR 255; (2004) 21 NZTC 18,834	High Court of New Zealand	New Zealand	26 Oct 2004	NZLII		2
A Property Co v H M Inspecvtor Of Taxes	[2004] UKSC SPC00433	United Kingdom Supreme Court	United Kingdom	5 Oct 2004	BAILII
McNeil v FCT	[2003] FCA 958; (2003) 202 ALR 35; 54 ATR 1	Federal Court of Australia	Australia - Commonwealth	11 Sep 2003	AustLII		14
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		6
Commissioners of Inland Revenue v John Lewis Properties Ltd	[2001] EWHC Ch 409; [2001] BTC 213	High Court of England and Wales	United Kingdom - England and Wales	13 Jun 2001	BAILII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue	[2001] HKCFI 136; [2001] 1 HKC 531; [2001] 1 HKLRD 489	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII		3
Rich Fortress Ltd v the Incorporated Owners of Beverly Garden	[2001] HKCFI 105	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII		1
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII		104

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Montgomery: Implications for Eisner and Myer"	(2004) 7 Flinders Journal of Law Reform 243	Kenny, Paul	Australia	circa 2004	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1998) 98 DTC 6092-6098	(1998) 98 DTC 6092-6098		Canada	circa 1998			1
Ikea Ltd v R	[1994] 1 CTC 2140; 94 DTC 1112		Canada	circa 1994			5
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
Commissioner of Inland Revenue v McKenzies (NZ) Ltd	[1988] 2 NZLR 736; (1988) 10 NZTC 5,233; 12 TRNZ 157		New Zealand	circa 1988	LexisNexis		23
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		344
Strick (Inspector of Taxes) v Regent Oil Co Ltd	[1964] 1 WLR 1166		United Kingdom	circa 1964	LexisNexis / Westlaw		2
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			195
2 NZLR 43	2 NZLR 43		New Zealand	circa 1904	LexisNexis		2
1 NZLR 150	1 NZLR 150		New Zealand	circa 1904	LexisNexis		6