Philip Morris Ltd v Commissioner of Taxation (Cth)
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(1979) 38 FLR 383; (1979) 10 ATR 44
|
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Australia
|
circa 1979
|
Legal Online / Westlaw
|
|
20
|
"“ Cost or Market Value, Whichever is the Lower ” : Valuation of Stock-in-trade"
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(1972) 3 British Tax Review 195
|
British Tax Review
|
United Kingdom
|
circa 1972
|
Westlaw
|
|
1
|
"Notes on Recent Cases: The Valuation of Stock-in-Trade"
|
(1971) 5 British Tax Review 318
|
British Tax Review
|
United Kingdom
|
circa 1971
|
Westlaw
|
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1
|
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes)
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[1971] 2 WLR 1331
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|
United Kingdom
|
circa 1971
|
LexisNexis / Westlaw
|
|
1
|
BSC Footwear Ltd v Ridgway (Inspector of Taxes)
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[1971] Ch 427
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Court of Chancery
|
United Kingdom
|
circa 1971
|
LexisNexis / Westlaw
|
|
2
|
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes)
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[1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313
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|
United Kingdom
|
circa 1971
|
LexisNexis / Westlaw
|
|
20
|
[1970] Taxation in Australia 429
|
[1970] Taxation in Australia 429
|
Taxation in Australia
|
Australia
|
circa 1970
|
|
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1
|
Hinchcliffe (HM Inspector of Taxes) v Crabtree
|
(1970) 47 Tax Cas 419
|
|
United Kingdom
|
circa 1970
|
|
|
2
|
Profits and Stock Valuation ’ (April
|
[1970] Taxation in Australia 533
|
Taxation in Australia
|
Australia
|
circa 1970
|
|
|
1
|
[1970] Taxation in Australia 425
|
[1970] Taxation in Australia 425
|
Taxation in Australia
|
Australia
|
circa 1970
|
|
|
1
|
"Notes on Recent Cases: The Valuation of Stock-in-trade"
|
(1970) 1 British Tax Review 65
|
British Tax Review
|
United Kingdom
|
circa 1970
|
Westlaw
|
|
1
|
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes)
|
[1969] 2 WLR 1488
|
|
United Kingdom
|
circa 1969
|
LexisNexis / Westlaw
|
|
1
|
Freeman, Hardy & Willis Ltd (now BSC Footwear Ltd) v Ridgway (HM Inspector of Taxes
|
[1969] 1 WLR 1488
|
|
United Kingdom
|
circa 1969
|
LexisNexis / Westlaw
|
|
2
|
[1968] Taxation in Australia 507
|
[1968] Taxation in Australia 507
|
Taxation in Australia
|
Australia
|
circa 1968
|
|
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1
|
Hopwood (HM Inspectors of Taxes) v C N Spence Ltd
|
(1964) 42 Tax Cas 169
|
|
United Kingdom
|
circa 1964
|
|
|
2
|
Income and the Valuation of Stock-in-trade ’ (May – June
|
[1962] British Tax Review 164
|
British Tax Review
|
United Kingdom
|
circa 1962
|
Westlaw
|
|
1
|
Duple Motor Bodies Ltd v Ostime
|
[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739
|
House of Lords
|
United Kingdom
|
28 Mar 1961
|
BAILII
|
|
32
|
Coates v Holker Estates
|
(1961) 40 Tax Cas 75
|
|
United Kingdom
|
circa 1961
|
|
|
1
|
Sun Newspapers Ltd v FCT,40 Hallstroms Pty Ltd v FCT ,41 Broken
|
[1960] 3 All ER 359; (1960) 39 Tax Cas 194
|
|
United Kingdom
|
circa 1960
|
LexisNexis
|
|
7
|
[1957] British Tax Review 229
|
[1957] British Tax Review 229
|
British Tax Review
|
United Kingdom
|
circa 1957
|
Westlaw
|
|
1
|
Minister of National Revenue v Anaconda American Brass Ltd
|
[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84
|
|
United Kingdom
|
circa 1956
|
LexisNexis / Westlaw
|
|
14
|
[1956] The Accountant 80
|
[1956] The Accountant 80
|
The Accountant
|
United Kingdom
|
circa 1956
|
|
|
1
|
[1955] The Accountant 691
|
[1955] The Accountant 691
|
The Accountant
|
United Kingdom
|
circa 1955
|
|
|
1
|
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes)
|
(1954) 35 Tax Cas 459
|
|
United Kingdom
|
circa 1954
|
|
|
8
|
Patrick v Broadstone Mills Ltd
|
(1953) 35 Tax Cas 44
|
|
United Kingdom
|
circa 1953
|
|
|
7
|
Ryan (HM Inspector of Taxes) v Asia Mills Ltd
|
(1951) 32 Tax Cas 275
|
|
United Kingdom
|
circa 1951
|
|
|
1
|
Murray v Commissioners of Inland Revenue
|
(1951) 32 Tax Cas 238
|
|
United Kingdom
|
circa 1951
|
|
|
1
|
[1950] The Accountant 355
|
[1950] The Accountant 355
|
The Accountant
|
United Kingdom
|
circa 1950
|
|
|
1
|
Commissioners of Inland Revenue v Cock Russell & Co Ltd
|
[1949] 2 All ER 889; (1949) 29 Tax Cas 387
|
|
United Kingdom
|
circa 1949
|
LexisNexis
|
|
14
|
Mohanial Hargovind of Jubbuipore v Commissioner of Income Tax, Central Provinces and Berar, Nagpur , (Privy Council)
|
[1949] AC 521; [1949] 2 All ER 652
|
|
United Kingdom
|
circa 1949
|
LexisNexis / Westlaw
|
|
3
|
Steel Barrel Co Ltd v Osborne (No 2)
|
(1948) 30 Tax Cas 73
|
|
United Kingdom
|
circa 1948
|
|
|
3
|
[1946] The Accountant 46
|
[1946] The Accountant 46
|
The Accountant
|
United Kingdom
|
circa 1946
|
|
|
1
|
Craddock v Zevo Finance Co Ltd
|
(1946) 1 All ER 523; (1946) 27 Tax Cas 267; (1946) 174 LT 385
|
|
United Kingdom
|
circa 1946
|
LexisNexis
|
|
14
|
[1946] The Accountant 115
|
[1946] The Accountant 115
|
The Accountant
|
United Kingdom
|
circa 1946
|
|
|
1
|
[1945] The Accountant 34
|
[1945] The Accountant 34
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
[1945] The Accountant 59
|
[1945] The Accountant 59
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
[1945] The Accountant 290
|
[1945] The Accountant 290
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
[1945] The Accountant 194
|
[1945] The Accountant 194
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
[1945] The Accountant 107
|
[1945] The Accountant 107
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
Bendit Ltd v Commissioners of Inland Revenue
|
(1945) 27 Tax Cas 44
|
|
United Kingdom
|
circa 1945
|
|
|
1
|
[1945] The Accountant 291
|
[1945] The Accountant 291
|
The Accountant
|
United Kingdom
|
circa 1945
|
|
|
1
|
Osborne v Steel Barrel Co Ltd
|
[1942] 1 All ER 634; 24 Tax Cas 293
|
|
United Kingdom
|
circa 1942
|
LexisNexis
|
|
18
|
Watson Bros v Hornby (HM Inspector of Taxes)
|
(1942) 24 Tax Cas 505
|
|
United Kingdom
|
circa 1942
|
|
|
1
|
Watson Bros v Hornby (HM Inspector of Taxes)
|
(1942) 24 Tax Cas 506
|
|
United Kingdom
|
circa 1942
|
|
|
4
|
Stratford (HM Inspector of Taxes) v Mole & Lea
|
(1941) 24 Tax Cas 25
|
|
United Kingdom
|
circa 1941
|
|
|
1
|
Bennett, Oswald & Worskett v Bennet (HM Inspector of Taxes)
|
(1937) 21 Tax Cas 209
|
|
United Kingdom
|
circa 1937
|
|
|
1
|
[1936] The Accountant 171
|
[1936] The Accountant 171
|
The Accountant
|
United Kingdom
|
circa 1936
|
|
|
1
|
Hughes (HM Inspectors of Taxes) v The British Burmah Petroleum Co Ltd
|
(1932) 17 Tax Cas 288
|
|
United Kingdom
|
circa 1932
|
|
|
1
|
Bombay Commissioner of Income Tax v Ahmedabad New Cotton Mills Co Ltd
|
(1929) 46 TLR 68
|
|
United Kingdom
|
circa 1929
|
LexisNexis
|
|
2
|
Brigg Neumann and Co v Commissioners of Inland Revenue
|
(1928) 12 Tax Cas 1191
|
|
United Kingdom
|
circa 1928
|
|
|
5
|
Commissioners of Inland Revenue v Huntly & Palmers Ltd
|
(1928) 12 Tax Cas 1209
|
|
United Kingdom
|
circa 1928
|
|
|
5
|
Commissioners of Inland Revenue v Marshall
|
(1927) 14 Tax Cas 319
|
|
United Kingdom
|
circa 1927
|
|
|
1
|
Whimster & Co v Inland Revenue Commissioners
|
12 Tax Cas 813; [1926] SC 20
|
|
United Kingdom - Scotland
|
circa 1926
|
|
|
33
|
Whimster & Co v Commissioners of Inland Revenue
|
(1925) 12 Tax Cas 81
|
|
United Kingdom
|
circa 1925
|
|
|
1
|
Edward Collins & Sons Ltd v Commissioners of Inland Revenue
|
[1925] SC 15
|
|
United Kingdom - Scotland
|
circa 1925
|
|
|
1
|
JJ H Young & Co v Commissioners of Inland Revenue
|
12 Tax Cas 827; [1925] SC 30
|
|
United Kingdom - Scotland
|
circa 1925
|
|
|
3
|
[1924] The Accountant 309
|
[1924] The Accountant 309
|
The Accountant
|
United Kingdom
|
circa 1924
|
|
|
1
|
John Smith & Son v Moore
|
(1921) 12 Tax Cas 266
|
|
United Kingdom
|
circa 1921
|
|
|
15
|
[1920] The Accountant 665
|
[1920] The Accountant 665
|
The Accountant
|
United Kingdom
|
circa 1920
|
|
|
1
|
[1919] The Accountant 138
|
[1919] The Accountant 138
|
The Accountant
|
United Kingdom
|
circa 1919
|
|
|
1
|
James Cycle Co Ltd v The Commissioners of Inland Revenue
|
(1919) 12 Tax Cas 98
|
|
United Kingdom
|
circa 1919
|
|
|
2
|
John Marston Ltd v the Commissioners of Inland Revenue
|
(1919) 12 Tax Cas 106
|
|
United Kingdom
|
circa 1919
|
|
|
2
|
[1917] The Accountant 544
|
[1917] The Accountant 544
|
The Accountant
|
United Kingdom
|
circa 1917
|
|
|
1
|
[1915] The Accountant 715
|
[1915] The Accountant 715
|
The Accountant
|
United Kingdom
|
circa 1915
|
|
|
1
|
[1914] The Accountant 248
|
[1914] The Accountant 248
|
The Accountant
|
United Kingdom
|
circa 1914
|
|
|
1
|
Kauri Timber Co v Commissioner of Taxes
|
[1913] UKLawRpAC 28; [1913] AC 771
|
|
United Kingdom
|
10 Jul 1913
|
CommonLII
|
|
22
|
J and M Craig (Kilmarnock) Ltd v Cowperthwaite (Surveyor of Taxes
|
(1913) 13 Tax Cas 627
|
|
United Kingdom
|
circa 1913
|
|
|
2
|
[1909] The Accountant 547
|
[1909] The Accountant 547
|
The Accountant
|
United Kingdom
|
circa 1909
|
|
|
1
|
[1885] The Accountant 8
|
[1885] The Accountant 8
|
The Accountant
|
United Kingdom
|
circa 1885
|
|
|
1
|
Marshall v Green
|
[1875] UKLawRpCP 74; (1875) 1 CPD 35
|
|
United Kingdom
|
6 Nov 1875
|
CommonLII
|
|
34
|
Waukesha Motor Co v United States of America
|
71 FTC 85
|
|
United States
|
circa 1949
|
|
|
1
|
Photo-Sorties Inc v Commissioner of Inland Revenue
|
66 FTC 85
|
|
United States
|
circa 1949
|
|
|
1
|
Edward v Lane
|
37 Tax Cas 188
|
|
United Kingdom
|
circa 1949
|
|
|
4
|
Commissioners of Inland Revenue v Broomhouse Brick Co, Ltd
|
34 Tax Cas 1
|
|
United Kingdom
|
circa 1949
|
|
|
6
|
Decker v Commissioner
|
32 Tax Cas 326
|
|
United Kingdom
|
circa 1949
|
|
|
9
|
Absalom v Talbot
|
26 Tax Cas 166
|
|
United Kingdom
|
circa 1949
|
|
|
4
|
24 Tax Cas 29
|
24 Tax Cas 29
|
|
United Kingdom
|
circa 1949
|
|
|
1
|
Golden Horse Shoe (New) Ltd v Thurgood
|
18 Tax Cas 280
|
|
United Kingdom
|
circa 1949
|
|
|
11
|
Edward Collins & Sons, Ltd v Commissioners of Inland Revenue
|
12 Tax Cas 773
|
|
United Kingdom
|
circa 1949
|
|
|
6
|