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Inland Revenue Commissioners v Von Glehn   flag  17

[1920] 2 KB 553; (1920) 12 Tax Cas 232
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ScottishPower (SCPL) Ltd v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character) [2023] UKUT 218 United Kingdom Upper Tribunal United Kingdom 5 Sep 2023 BAILII flag
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
FCT v La Rosa [2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450 Federal Court of Australia Australia - Commonwealth 21 Aug 2002 AustLII flag 16
65302 British Columbia Ltd v Canada [1999] 3 SCR 804 Supreme Court of Canada Canada 25 Nov 1999 Supreme Court of Canada flag 9
McKnight (Inspector of Taxes) v Sheppard [1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419 House of Lords United Kingdom circa 1999 BAILII flag 16
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
Re John Beresford Healey v Commissioner of Taxation [1989] FCA 33 Federal Court of Australia Australia - Commonwealth 27 Feb 1989 AustLII 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
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
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Income-tax Appellate Tribunal, Bombay v Chhaganmal Mangilal [1944] AllINRprNag 100; [1945] ILR Nag 959 All India Reporter - Nagpur India - Maharashtra 8 Dec 1944 AsianLII flag
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Deductions Arising From Illegal Activities" [2003] RevenueLawJl 7 Lund, Siska Australia circa 2003 AustLII flag
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Krever, Richard Australia circa 2003 AustLII flag 8

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