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Paget v IRC   flag  18

[1938] 2 KB 25; 21 Tax Cas 677
United Kingdom

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v McNeil [2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275 Federal Court of Australia Australia - Commonwealth 8 Aug 2005 AustLII flag 6
Commissioner of Taxation v Myer Emporium Ltd [1985] FCA 376; 8 FCR 136; 16 ATR 902 Federal Court of Australia Australia - Commonwealth 8 Oct 1985 AustLII flag 1
Commissioners of Inland Revenue v John Lewis Properties Ltd [2001] EWHC Ch 409; [2001] BTC 213 High Court of England and Wales United Kingdom - England and Wales 13 Jun 2001 BAILII flag
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
IRC v John Lewis Properties plc [2002] EWCA Civ 1869; [2003] 2 WLR 1196 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 6
John Lewis Properties Plc v Inland Revenue [2000] UKSC SPC00255 United Kingdom Supreme Court United Kingdom 5 Sep 2000 BAILII flag
R (on the application of Graham) v The Commissioners for Her Majesty s Revenue and Customs [2016] EWHC 1197 (Admin) High Court of England and Wales United Kingdom - England and Wales 26 May 2016 BAILII flag 4
Re Henry Jones (Ixl) Ltd v Commissioner of Taxation of the Commonwealth of Australia [1991] FCA 377 Federal Court of Australia Australia - Commonwealth 16 Aug 1991 AustLII flag
Re Patricia Lynette Davis and David E Davis v Commissioner of Taxation [1989] FCA 107 Federal Court of Australia Australia - Commonwealth 10 Apr 1989 AustLII flag
Re Peter J Stapleton v Commissioner of Taxation [1989] FCA 305 Federal Court of Australia Australia - Commonwealth 9 Aug 1989 AustLII flag
Thornton v Revenue Commissioners (Approved) [2023] IECA 316 Irish Competition Authority Republic of Ireland 21 Dec 2023 BAILII flag
Thornton v Revenue Commissioners; McDermott v Revenue Commissioners (Approved) [2022] IEHC 396 High Court of Ireland Republic of Ireland 1 Jul 2022 BAILII flag
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
TR 92/3 - Income tax: whether profits on isolated transactions are income [1992] ATOTR TR92/3 Australian Taxation Office Australia - Commonwealth circa 1992 AustLII flag
Tuite v Administrative Appeals Tribunal [1993] FCA 113 Federal Court of Australia Australia - Commonwealth 25 Mar 1993 AustLII flag 2
1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners [2016] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2016 BAILII flag 3

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Legal Autopoiesis and The Capital/Revenue Distinction" [2007] VUWLawRw 29 Ding, Wai Boh New Zealand circa 2007 NZLII flag
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd" (2007) 31 Melbourne University Law Review 266 Young, Neil J Australia circa 2007 AustLII flag 1

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