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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Davies and Commissioner of Taxation |
[2005] AATA 767; |
Administrative Appeals Tribunal | Australia | 11 Aug 2005 | AustLII |
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| Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8 | (1996) 42 FLR 221 | Australia | 23 Oct 1996 | PacLII |
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| Sweetman v Commissioner of Inland Revenue [1993] FJLawRp 28 | (1993) 39 FLR 74 | Australia | 20 Apr 1993 | PacLII |
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| In re The Income Tax Acts (No 2) |
[1912] ArgusLawRp 114; |
Argus Law Reports | Australia | 9 Oct 1912 | AustLII |
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| Commissioner of Taxation v Day |
[2008] HCA 53; |
High Court of Australia | Australia - Commonwealth | 12 Nov 2008 | AustLII |
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88  |
| Madad Pty Ltd v Commissioner of Taxation |
[1984] FCA 287; |
Federal Court of Australia | Australia - Commonwealth | 5 Oct 1984 | AustLII |
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7 |
| Magna Alloys & Research Pty Ltd v FCT |
[1980] FCA 180; |
Federal Court of Australia | Australia - Commonwealth | 2 Dec 1980 | AustLII |
|
240 |
| John Fairfax & Sons Pty Ltd v FCT |
[1959] HCA 4; |
High Court of Australia | Australia - Commonwealth | 27 Feb 1959 | AustLII |
|
144 |
| Australian Temperance and General Mutual Life Assurance Society Ltd v FCT |
[1933] HCA 3; |
High Court of Australia | Australia - Commonwealth | 25 Feb 1933 | AustLII |
|
3 |
| Herald & Weekly Times Ltd v FCT |
[1932] HCA 56; |
High Court of Australia | Australia - Commonwealth | 21 Nov 1932 | AustLII |
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87 |
| Mayne Nickless Ltd v FCT |
[1984] VicRp 71; |
Australia - Victoria | 29 Jun 1984 | AustLII |
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13 |
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| Income Tax Acts (No 1), In re |
[1912] VicLawRp 72; |
Australia - Victoria | 9 Oct 1912 | AustLII |
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| Premium Iron Ores Ltd v Minister of National Revenue | [1966] SCR 685 | Supreme Court of Canada | Canada | 28 Jun 1966 | Supreme Court of Canada |
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1 |
| Bennett and White v R |
[1949] SCR 287; |
Supreme Court of Canada | Canada | 5 Oct 1948 | Supreme Court of Canada |
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2 |
| Sweetman v Commissioner of Inland Revenue | [1996] FJSC 3 | Supreme Court of Fiji | Fiji | 23 Oct 1996 | PacLII |
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3 |
| Sweetman v Commissioner of Inland Revenue | [1993] FJHC 39 | High Court of Fiji | Fiji | 20 Apr 1993 | PacLII |
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2 |
| Commissioner of Inland Revenue v Flour Mills of Fiji Ltd | [1985] FJCA 4 | Court of Appeal of Fiji | Fiji | 20 Jul 1985 | PacLII |
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| Fiji Sugar Corporation Ltd v Commissioner of Inland Revenue | [1983] FJSC 7 | Supreme Court of Fiji | Fiji | 18 May 1983 | PacLII |
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1 |
| Y v S | [2006] HKCFI 1410 | Hong Kong Court of First Instance | Hong Kong | 20 Dec 2006 | HKLII |
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| [2006] Hkcfi 508 (20 May 2006) | [2006] HKCFI 508 | Hong Kong Court of First Instance | Hong Kong | 20 May 2006 | HKLII |
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| Commissioner of Inland Revenue v Chu Fung Chee |
[2006] HKCFI 617; |
Hong Kong Court of First Instance | Hong Kong | 20 May 2006 | HKLII |
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| [2001] Hkcfi 872 (27 August 2001) | [2001] HKCFI 872 | Hong Kong Court of First Instance | Hong Kong | 27 Aug 2001 | HKLII |
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| Hksar v It & t Careers (HK) Ltd |
[2001] HKCFI 941; |
Hong Kong Court of First Instance | Hong Kong | 27 Aug 2001 | HKLII |
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| DR K George Thomas v the Cit Kerala, Ernakulam |
[1985] INSC 203; |
Supreme Court of India | India | 23 Sep 1985 | LIIofIndia |
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| Commissioner of Income-Tax, West Bengal v Royal Calcutta Turf Club |
[1960] INSC 231; |
Supreme Court of India | India | 28 Nov 1960 | LIIofIndia |
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1 |
| M/S Haji Aziz and Abdul Shakoor Bros v the Commissioner of Income-Tax, Bombay City II |
[1960] INSC 221; |
Supreme Court of India | India | 24 Nov 1960 | LIIofIndia |
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4 |
| In re Magniram Bangor & Co |
[1941] AllINRprCal 89; |
All India Reporter - Calcutta | India - West Bengal | 19 Feb 1941 | AsianLII |
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| In the matter of Amrita Bazar Patrika Ltd |
[1937] AllINRprCal 78; |
All India Reporter - Calcutta | India - West Bengal | 14 Jul 1937 | AsianLII |
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| Income-Tax Appellate Tribunal v The Firm of the Union of Burma (Far East) Co |
[1956] BurLawRp 15; |
Burma Law Reports | Myanmar | 27 Feb 1956 | AsianLII |
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| MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd | [1999] IEHC 48 | High Court of Ireland | Republic of Ireland | 26 Nov 1999 | BAILII |
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| De Beers Holding (Pty) Ltd v Commissioner For Inland Revenue (127/85) |
[1985] ZASCA 86; |
Supreme Court of Appeal of South Africa | South Africa | 16 Sep 1985 | SAFLII |
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| 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 |
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1 |
| Strategic Branding Ltd v HMRC | [2021] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2021 | BAILII |
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4 |
| Acornwood LLP v HMRC | [2014] UKFTT 416 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2014 | BAILII |
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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 |
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| JT Dove Ltd v HMRC | [2011] UKFTT 16 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2010 | BAILII |
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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 |
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| Carney v Inspector Of Taxes | [2002] UKSC SPC00347 | United Kingdom Supreme Court | United Kingdom | 1 Nov 2002 | BAILII |
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| Commissioner of Inland Revenue v Cosmotron Manufacturing Co Ltd |
[1997] UKPC 42; |
Privy Council | United Kingdom | 28 Jul 1997 | BAILII |
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1 |
| Williams v Linger |
[1920] UKHL 2; |
House of Lords | United Kingdom | 17 May 1920 | BAILII |
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12 |
| Williams v Singer Pool v Royal Exchange Assurance | [1920] UKHL 380 | House of Lords | United Kingdom | 17 May 1920 | BAILII |
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| Liverpool and London and Globe Insurance Co v Bennett |
[1912] UKLawRpKQB 27; |
United Kingdom | 11 Mar 1912 | CommonLII |
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| Strong & Co of Romsey Ltd v Woodifield (Surveyor of Taxes) |
[1906] UKHL TC_5_215; |
House of Lords | United Kingdom | 30 Jul 1906 | BAILII |
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2 |
| 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 |
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| 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 |
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1 |
| 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 |
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1 |
| Forthright (Wales) Ltd v HM Inspector of Taxes |
[2004] EWHC 524 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 18 Mar 2004 | BAILII |
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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 |
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1 |
| Inland Revenue v Merchiston Castle School, Ltd | [1921] ScotLR 585 | United Kingdom - Scotland | 8 Jul 1921 | BAILII |
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| Glenboig Union Fireclay Co , Ltd v Inland Revenue | [1921] ScotLR 376 | United Kingdom - Scotland | 5 Feb 1921 | BAILII |
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| Small v Inland Revenue | [1920] ScotLR 636 | United Kingdom - Scotland | 10 Jul 1920 | BAILII |
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| Archibald Thomson, Black, & Co , Ltd v Inland Revenue | [1919] ScotLR 185 | United Kingdom - Scotland | 7 Jan 1919 | BAILII |
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| Dumbarton Harbour Board v Cox | [1918] ScotLR 122 | United Kingdom - Scotland | 5 Dec 1918 | BAILII |
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| Lochgelly Iron and Coal Co , Ltd v Crawford (Surveyor of Taxes) | [1913] ScotLR 597 | United Kingdom - Scotland | 18 Mar 1913 | BAILII |
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| Wylie v Inland Revenue | [1912] ScotLR 26 | United Kingdom - Scotland | 30 Oct 1912 | BAILII |
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