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Potel v Inland Revenue Commissioners 16

[1971] 2 All ER 504; (1970) 46 Tax Cas 658

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII		20
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
Brookton Co-operative Society Ltd v Commissioner of Taxation (Cth)	[1979] FCA 18; 39 FLR 130; 24 ALR 547; 9 ATR 763	Federal Court of Australia	Australia - Commonwealth	1 May 1979	AustLII		3
Industrial Equity Ltd v Blackburn	[1977] HCA 59; (1977) 137 CLR 567; 17 ALR 575; 52 ALJR 89; 3 ACLR 89	High Court of Australia	Australia - Commonwealth	15 Nov 1977	AustLII		132
In the matter of Alexandria Landfill Pty Ltd	[2016] NSWSC 1503	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 2016	AustLII		2
Bluebottle UK Ltd v Deputy Commissioner of Taxation	[2006] NSWSC 706; 201 FLR 375; (2006) 233 ALR 747; 58 ACSR 536; 63 ATR 464	Supreme Court of New South Wales	Australia - New South Wales	14 Jul 2006	AustLII		8
Tab Ltd v FCT	[2005] NSWSC 552; 192 FLR 189; 223 ALR 309; 59 ATR 430	Supreme Court of New South Wales	Australia - New South Wales	14 Jun 2005	AustLII		7
Ansett Australia Ltd v Travel Software Solutions Pty Ltd	[2007] VSC 326; (2007) 214 FLR 203; (2007) 25 ACLC 1535; (2007) 65 ACSR 47	Supreme Court of Victoria	Australia - Victoria	19 Sep 2007	AustLII		10
Quancorp Pty Ltd v MacDonald	[1999] WASCA 33; 32 ACSR 50	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	12 Mar 1999	AustLII		8
[2004] HKCFI 1054 (25 November 2004)	[2004] HKCFI 1054	Hong Kong Court of First Instance	Hong Kong	25 Nov 2004	HKLII
Oriental Bank Bhd VS Edwina Lau	[2011] MYSSHC 463	High Court of Sabah and Sarawak	Malaysia	8 Dec 2011	AsianLII
Oriental Bank Bhd Vs Edwina Lau	[2011] MYSSHC 435	High Court of Sabah and Sarawak	Malaysia	8 Dec 2011	AsianLII
Ngee Tai Shipping Sdn Bhd Vs Ketua Pengarah Hasil Dalam Negeri (Lhdn)	[2011] MYSSHC 428	High Court of Sabah and Sarawak	Malaysia	24 Nov 2011	AsianLII
Gould v Revenue And Customs Gould v Revenue And Customs (Interim dividend - payment to shareholders on different dates - whether later dividend due and payable when first dividend paid - no)	[2022] UKFTT 431	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Nov 2022	BAILII
Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no)	[2022] UKFTT 420	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Sep 2022	BAILII
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses)	[2019] UKFTT 699	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Nov 2019	BAILII		3

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