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Development Securities (NO 9) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
Laerstate BV v Revenue & Customs	[2009] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2009	BAILII		2
Compania Sud American Vapores v Hamburg	[2006] EWCA Civ 26; [2007] 1 WLR 980; [2006] 2 Lloyds Rep 66; [2006] 2 All ER (Comm) 1; [2006] All ER (D) 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Mar 2006	BAILII		31
News Datacom Ltd v Atkinson (Inspector of Taxes)	[2006] STC (SCD) 732		United Kingdom	circa 2006			2
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue HC Wellington AP59/92	[1995] NZHC 1500; [1995] 2 NZLR 357; (1995) 19 TRNZ 452; (1995) 17 NZTC 12,073	High Court of New Zealand	New Zealand	10 Feb 1995	NZLII		14
Little Olympian Each Ways Ltd, In re	[1994] 4 All ER 561; [1995] 1 WLR 560		United Kingdom	circa 1994	LexisNexis		44
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		77
Koitaki Para Rubber Estates Ltd v FCT	[1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303	High Court of Australia	Australia - Commonwealth	26 Nov 1940	AustLII		22