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Sothern-Smith v Clancy (Inspector of Taxes) 16

(1941) 1 KB 276; (1941) 1 All ER 111; 57 TLR 247; 164 LT 210; 85 Sol Jo 69; 110 LJKB 189; 24 Tax Cas 1

King's Bench

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Prickly Bay Waterside Ltd v British American Insurance Co Ltd	[2018] ECarSC 329	Eastern Caribbean Supreme Court	International	31 Oct 2018	CommonLII
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Jean Ann Ford v Revenue & Customs	[2007] UKSPC SPC00634	United Kingdom Special Commissioners of Income Tax	United Kingdom	6 Sep 2007	BAILII
William A F Minto v Revenue & Customs	[2007] UKSPC SPC00625	United Kingdom Special Commissioners of Income Tax	United Kingdom	8 Aug 2007	BAILII
Beattie v Secretary of State for Social Security	[2001] EWCA Civ 498; [2001] 1 WLR 1404; [2001] Lloyds Rep Med 297	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Apr 2001	BAILII		4
Beattie v Secretary of State for Social Security	[2001] UKSSCSC CIS_114_1999	Social Security and Child Support Commission	United Kingdom	9 Apr 2001	BAILII
McCabe v South City and County Investment Co Ltd	[1997] IESC 8	Supreme Court of Ireland	Republic of Ireland	30 Jul 1997	BAILII
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
NV Philips Gloeilampenfabrieken v Mirabella International Pty Ltd	[1992] FCA 493; (1992) 24 IPR 1; [1992] AIPC 38,528	Federal Court of Australia	Australia - Commonwealth	2 Oct 1992	AustLII		18
Re Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 13	Federal Court of Australia	Australia - Commonwealth	6 Feb 1991	AustLII
NT85/1613-4 and Commissioner of Taxation	[1989] AATA 236; 21 ATR 3006	Administrative Appeals Tribunal	Australia	10 Nov 1989	AustLII
It 2480 - Income Tax : Variable Annuities	[1988] ATOITR IT2480	Australian Taxation Office	Australia - Commonwealth	16 Jun 1988	AustLII
Hagist Ranch Incorporated v Commissioner of Internal Revenue	295 F2d 351	United States Court of Appeals, Seventh Circuit	United States	25 Oct 1961	WorldLII		1
Wilder v Minister of National Revenue	[1952] 1 SCR 123	Supreme Court of Canada	Canada	3 Dec 1951	Supreme Court of Canada
Atkinson v FCT	[1951] HCA 64; (1951) 84 CLR 298; [1951] ALR 969; 9 ATD 329	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		15
Manufacturers'Life Insurance Co , Ltd of Canda v Commissioner of Stamps - NLR - 1 of 51	[1949] LKSC 17; (1949) 51 NLR 1	Sri Lankan Supreme Court	Sri Lanka	27 Jun 1949	AsianLII

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

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