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Strong & Co of Romsey, Ld v Woodifield   flag 

[1906] UKLawRpAC 30; [1906] AC 448
United Kingdom
20th July, 1906

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 1179 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Oct 2023 BAILII flag
BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty) [2021] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2021 BAILII flag 1
Strategic Branding Ltd v HMRC [2021] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2021 BAILII flag 4
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
Purolite International Ltd v Revenue & Customs [2012] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2012 BAILII flag
JT Dove Ltd v HMRC [2011] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2010 BAILII flag 1
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Y v S [2006] HKCFI 1410 Hong Kong Court of First Instance Hong Kong 20 Dec 2006 HKLII flag
[2006] Hkcfi 508 (20 May 2006) [2006] HKCFI 508 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Commissioner of Inland Revenue v Chu Fung Chee [2006] HKCFI 617; [2006] 2 HKLRD 718 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Davies and Commissioner of Taxation [2005] AATA 767; 60 ATR 1258 Administrative Appeals Tribunal Australia 11 Aug 2005 AustLII flag
Robson v Mitchell (Inspector of Taxes) [2005] EWCA Civ 585 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 May 2005 BAILII flag 1
Ltd v Robert Arbuckle Mitchell (H M Inspectot of Taxes) [2005] UKSPC SPC00455 United Kingdom Special Commissioners of Income Tax United Kingdom 6 Jan 2005 BAILII flag
Robson v HM Inspector Of Taxes [2004] EWHC 1596 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Jul 2004 BAILII flag 1
Forthright (Wales) Ltd v HM Inspector of Taxes [2004] EWHC 524 (Ch); [2004] BTC 298 High Court of England and Wales United Kingdom - England and Wales 18 Mar 2004 BAILII flag 1
Carney v Inspector Of Taxes [2002] UKSC SPC00347 United Kingdom Supreme Court United Kingdom 1 Nov 2002 BAILII flag
[2001] Hkcfi 872 (27 August 2001) [2001] HKCFI 872 Hong Kong Court of First Instance Hong Kong 27 Aug 2001 HKLII flag
Hksar v It & t Careers (HK) Ltd [2001] HKCFI 941; [2001] 4 HKC 345 Hong Kong Court of First Instance Hong Kong 27 Aug 2001 HKLII flag
MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd [1999] IEHC 48 High Court of Ireland Republic of Ireland 26 Nov 1999 BAILII flag
Commissioner of Inland Revenue v Cosmotron Manufacturing Co Ltd [1997] UKPC 42; [1997] 1 WLR 1288 Privy Council United Kingdom 28 Jul 1997 BAILII flag 1
Jiscbailii_case_tax David McKnight (Inspector of Taxes) v Brian Stephen Sheppard [1997] EWCA Civ 1627 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 May 1997 BAILII flag 1
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8 (1996) 42 FLR 221 Australia 23 Oct 1996 PacLII flag
Sweetman v Commissioner of Inland Revenue [1996] FJSC 3 Supreme Court of Fiji Fiji 23 Oct 1996 PacLII flag 3
Sweetman v Commissioner of Inland Revenue [1993] FJLawRp 28 (1993) 39 FLR 74 Australia 20 Apr 1993 PacLII flag
Sweetman v Commissioner of Inland Revenue [1993] FJHC 39 High Court of Fiji Fiji 20 Apr 1993 PacLII flag 2
DR K George Thomas v the Cit Kerala, Ernakulam [1985] INSC 203; 1985 2 SCALE 1135; [1985] SCC Supl 580; 1985 2 SCR Supl 936; AIR 1986 SC 98 Supreme Court of India India 23 Sep 1985 LIIofIndia flag
De Beers Holding (Pty) Ltd v Commissioner For Inland Revenue (127/85) [1985] ZASCA 86; [1986] 1 All SA 310 Supreme Court of Appeal of South Africa South Africa 16 Sep 1985 SAFLII flag
Commissioner of Inland Revenue v Flour Mills of Fiji Ltd [1985] FJCA 4 Court of Appeal of Fiji Fiji 20 Jul 1985 PacLII flag
Madad Pty Ltd v Commissioner of Taxation [1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118 Federal Court of Australia Australia - Commonwealth 5 Oct 1984 AustLII flag 7
Mayne Nickless Ltd v FCT [1984] VicRp 71; [1984] VR 863; (1984) 71 FLR 168; (1984) 15 ATR 752 Australia - Victoria 29 Jun 1984 AustLII flag 13
Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue [1983] FJSC 7 Supreme Court of Fiji Fiji 18 May 1983 PacLII flag 1
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Premium Iron Ores Ltd v Minister of National Revenue [1966] SCR 685 Supreme Court of Canada Canada 28 Jun 1966 Supreme Court of Canada flag 1
Commissioner of Income-Tax, West Bengal v Royal Calcutta Turf Club [1960] INSC 231; 1961 2 SCR 729; AIR 1961 SC 1028 Supreme Court of India India 28 Nov 1960 LIIofIndia flag 1
M/S Haji Aziz and Abdul Shakoor Bros v the Commissioner of Income-Tax, Bombay City II [1960] INSC 221; [1961] 2 SCR 651; AIR 1961 SC 663 Supreme Court of India India 24 Nov 1960 LIIofIndia flag 4
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
Income-Tax Appellate Tribunal v The Firm of the Union of Burma (Far East) Co [1956] BurLawRp 15; [1956] BLR (HC) 396 Burma Law Reports Myanmar 27 Feb 1956 AsianLII flag
Bennett and White v R [1949] SCR 287; [1948] 4 DLR 817; [1949] CTC 1 Supreme Court of Canada Canada 5 Oct 1948 Supreme Court of Canada flag 2
In re Magniram Bangor & Co [1941] AllINRprCal 89; [1942] AIR Cal 297 All India Reporter - Calcutta India - West Bengal 19 Feb 1941 AsianLII flag
In the matter of Amrita Bazar Patrika Ltd [1937] AllINRprCal 78; [1938] AIR Cal 241 All India Reporter - Calcutta India - West Bengal 14 Jul 1937 AsianLII flag
Australian Temperance and General Mutual Life Assurance Society Ltd v FCT [1933] HCA 3; 48 CLR 452; (1933) 2 ATD 217 High Court of Australia Australia - Commonwealth 25 Feb 1933 AustLII flag 3
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
Inland Revenue v Merchiston Castle School, Ltd [1921] ScotLR 585 United Kingdom - Scotland 8 Jul 1921 BAILII flag
Glenboig Union Fireclay Co , Ltd v Inland Revenue [1921] ScotLR 376 United Kingdom - Scotland 5 Feb 1921 BAILII flag
Small v Inland Revenue [1920] ScotLR 636 United Kingdom - Scotland 10 Jul 1920 BAILII flag
Williams v Singer Pool v Royal Exchange Assurance [1920] UKHL 380 House of Lords United Kingdom 17 May 1920 BAILII flag
Williams v Linger [1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367 House of Lords United Kingdom 17 May 1920 BAILII flag 12
Archibald Thomson, Black, & Co , Ltd v Inland Revenue [1919] ScotLR 185 United Kingdom - Scotland 7 Jan 1919 BAILII flag
Dumbarton Harbour Board v Cox [1918] ScotLR 122 United Kingdom - Scotland 5 Dec 1918 BAILII flag
Lochgelly Iron and Coal Co , Ltd v Crawford (Surveyor of Taxes) [1913] ScotLR 597 United Kingdom - Scotland 18 Mar 1913 BAILII flag
Wylie v Inland Revenue [1912] ScotLR 26 United Kingdom - Scotland 30 Oct 1912 BAILII flag
Income Tax Acts (No 1), In re [1912] VicLawRp 72; [1913] VLR 20 Australia - Victoria 9 Oct 1912 AustLII flag
In re The Income Tax Acts (No 2) [1912] ArgusLawRp 114; (1912) 18 ALR 490 Argus Law Reports Australia 9 Oct 1912 AustLII flag
Liverpool and London and Globe Insurance Co v Bennett [1912] UKLawRpKQB 27; (1912) 2 KB 41 United Kingdom 11 Mar 1912 CommonLII flag
Strong & Co of Romsey Ltd v Woodifield (Surveyor of Taxes) [1906] UKHL TC_5_215; [1906] AC 448 House of Lords United Kingdom 30 Jul 1906 BAILII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Alianza Co Ltd v Bell (Surveyor of Taxes) [1905] UKHL TC_5_172; [1906] AC 18 House of Lords United Kingdom 28 Nov 1905 BAILII flag 3
Ashton Gas Co v Attorney General [1905] UKLawRpAC 61; [1906] AC 10 United Kingdom 21 Nov 1905 CommonLII flag 19
Strong & Co Ltd v Woodifield (Surveyor of Taxes) [1905] UKLawRpKQB 110; [1905] 2 KB 350 United Kingdom 29 May 1905 CommonLII flag 6
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Brickwood and Co Ltd v Reynolds (Surveyor of Taxes) [1897] UKLawRpKQB 165; [1898] 1 QB 95 United Kingdom 22 Nov 1897 CommonLII flag 6
[1897] AC 1 [1897] AC 1 United Kingdom circa 1897 LexisNexis / Westlaw flag 16
Rhymney Iron Co Ltd v Fowler (Surveyor of Taxes) [1896] UKLawRpKQB 96; (1896) 2 QB 79; 3 Tax Cas 476 United Kingdom 15 May 1896 CommonLII flag 6
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Reid's Brewery Co Ltd v Male [1891] UKLawRpKQB 34; [1891] 2 QB 1 United Kingdom 17 Feb 1891 CommonLII flag 16
Russell v Town and County Bank [1888] UKLawRpAC 27; (1888) 13 AC 418 United Kingdom 26 Apr 1888 CommonLII flag 23
Coltness Iron Co v Black (1881) 6 AC 315; (1881) 1 Tax Cas 287; (1881) 8 R (HL) 67 United Kingdom circa 1881 LexisNexis / Westlaw flag 32
Sandys v Florence (1878) 47 LJCP 598 Court of Common Pleas United Kingdom circa 1878 flag 3

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