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Osborne v Steel Barrel Co Ltd   flag  18

[1942] 1 All ER 634; 24 Tax Cas 293
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sharp v Blank [2019] EWHC 3096 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Nov 2019 BAILII flag 10
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue [2018] NZHC 2860 High Court of New Zealand New Zealand 5 Nov 2018 NZLII flag 1
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/5 - Income tax: tax consequences for a Co of issuing shares for assets or for services [2008] ATOTR TR2008/5 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (1102) [2005] ZATC 23 South Africa Tax Court South Africa 10 Aug 2005 SAFLII flag
TC Case No 11024 : Whether a person money lender or not and whether expenses deductible or not - section 11(a) (11024) [2005] ZATC 9 South Africa Tax Court South Africa 18 May 2005 SAFLII flag
Pilmer v The Duke Group Ltd (in liq) [2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27 High Court of Australia Australia - Commonwealth 31 May 2001 AustLII flag 487
Pilmer v The Duke Group Ltd (in liq) [2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27 Australia 31 May 2001 AustLII flag 1
Re NRMA Ltd [2000] NSWSC 82; (2000) 156 FLR 349; (2000) 33 ACSR 595 Supreme Court of New South Wales Australia - New South Wales 24 Feb 2000 AustLII flag 230
Duke Group Ltd (in liq) v Pilmer [1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329 Supreme Court of South Australia Australia - South Australia 20 May 1999 AustLII flag 113
Duke Group Ltd (In Liq) v Pilmer [1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag 67
Duke Group Ltd (in Liquidation) v Pilmer [1998] SASC 7034 Supreme Court of South Australia Australia - South Australia 30 Jan 1998 AustLII flag
Jeffcott Holdings Ltd v Swiss Partners [1997] SASC 6461 Supreme Court of South Australia Australia - South Australia 2 Dec 1997 AustLII flag
Health & Life Care Ltd (in Liquidation) v Price Waterhouse [1997] SASC 6240 Supreme Court of South Australia Australia - South Australia 7 Sep 1997 AustLII flag
Dennis Willcox Pty Ltd v FCT [1988] FCA 123; (1988) 79 ALR 267; (1988) 19 ATR 1122; 14 ACLR 156 Federal Court of Australia Australia - Commonwealth 21 Apr 1988 AustLII flag 167
Commissioner of Income-Tax, Bihar v Dalmia Investment Co Ltd [1964] INSC 74; (1964) 7 SCR 210; AIR 1964 SC 1464 Supreme Court of India India 13 Mar 1964 LIIofIndia flag
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?" [2005] JlATaxTA 21 Smith, David M Australia circa 2005 AustLII flag

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