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Hudson's Bay Co v Stevens   flag  32

(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stolkin v Revenue and Customs [2024] UKFTT 160 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2024 BAILII flag
Nerang Subdivision Pty Ltd v Hutson [2023] QSC 268 Supreme Court of Queensland Australia - Queensland 1 Dec 2023 AustLII flag 3
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2021 BAILII flag 1
Victoria Power Networks Pty Ltd v Commissioner of Taxation [2020] FCAFC 169 Federal Court of Australia Australia - Commonwealth 21 Oct 2020 AustLII flag
Victoria Power Networks Pty Ltd v FCT [2019] FCA 77; (2019) 109 ATR 537 Federal Court of Australia Australia - Commonwealth 7 Feb 2019 AustLII flag 3
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui [2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54 Hong Kong Court of Final Appeal Hong Kong 4 Feb 2016 HKLII flag 3
[2014] HKCA 409 (11 September 2014) [2014] HKCA 409 Hong Kong Court of Appeal Hong Kong 11 Sep 2014 HKLII flag
060886053 [2007] MRTA 211 Migration Review Tribunal Australia 6 Jun 2007 AustLII flag
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
George Casimaty v Commissioner of Taxation [1997] FCA 1388 Federal Court of Australia Australia - Commonwealth 10 Dec 1997 AustLII flag 1
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997) [1997] FCA 659 Federal Court of Australia Australia - Commonwealth 26 Mar 1997 AustLII flag
Re Gkn Kwikform Services Pty Ltd v Commissioner of Taxation [1990] FCA 341 Federal Court of Australia Australia - Commonwealth 5 Sep 1990 AustLII flag
Re Taxation Appeals [1988] AATA 122 Administrative Appeals Tribunal Australia 15 Apr 1988 AustLII flag
[1987] HKCFI 330 (18 December 1987) [1987] HKCFI 330 Hong Kong Court of First Instance Hong Kong 18 Dec 1987 HKLII flag
Overseas Textiles Ltd v Commissioner of Inland Revenue [1987] HKCFI 33 Hong Kong Court of First Instance Hong Kong 18 Dec 1987 HKLII flag
Bernard Elsey Pty Ltd v FCT [1969] HCA 46; (1969) 121 CLR 119; (1969) 43 ALJR 423; 1 ATR 403 High Court of Australia Australia - Commonwealth 10 Oct 1969 AustLII flag 30
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Commissioners of Income Tax v Henry Ignatius Melhado (British Honduras) [1949] UKPC 14 Privy Council United Kingdom 28 Feb 1949 BAILII flag
Thronhill v The Commissioner of Income Tax - NLR - 313 of 41 [1940] LKHC 10 High Court of Sri Lanka Sri Lanka 29 Apr 1940 CommonLII flag
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Thomas & Co Ltd v Commissioner of Taxation [1930] WALawRp 29; (1930) 33 WALR 54; 1 ATD 56 Australia - Western Australia 3 Sep 1930 AustLII flag
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Anderson Logging Co v R [1925] SCR 45 Supreme Court of Canada Canada 1 Oct 1924 Supreme Court of Canada flag 3
Hobart Golf Co, Re 11 Tas LR 139 Australia - Tasmania 20 Oct 1915 AustLII flag
Commissioner of Income Tax (Queens-Land) v Bank of New South Wales [1913] HCA 38; 16 CLR 504 High Court of Australia Australia - Commonwealth 20 Aug 1913 AustLII flag 1
Melbourne Trust Ltd v Commissioner of Taxes (Vic) [1912] HCA 64 High Court of Australia Australia - Commonwealth 14 Oct 1912 AustLII flag
Webb v Australian Deposit & Mortgage Bank Ltd [1910] HCA 48 High Court of Australia Australia - Commonwealth 16 Sep 1910 AustLII flag
Tebrau (Johore) Rubber Syndicate Ltd (In Liquidation) v Farmer (Surveyor of Taxes) [1910] ScotLR 816 United Kingdom - Scotland 16 Jul 1910 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land" (2000) 3 (6) Journal of Australian Taxation 440 Maples, Andrew Australia circa 2000 AustLII flag
"The Concern of Assessable Income - Has It Changed?" [1991] RevenueLawJl 7 Bitomsky, Greg Australia circa 1991 AustLII flag

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