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Inland Revenue Commissioners v Joiner   flag  25

[1975] 1 WLR 1701; 50 Tax Cas 449
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kwik-Fit Group Ltd v Revenue And Customs [2024] EWCA Civ 434 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2024 BAILII flag 1
Prior v Commissioner of Police of the Metropolis (Rev1) [2023] EWCA Civ 32 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jan 2023 BAILII flag
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships) [2022] UKUT 314 United Kingdom Upper Tribunal United Kingdom 25 Nov 2022 BAILII flag 2
Argentum Exploration Ltd v The Silver and All Persons Claiming To Be Interested In And/or To Have Rights In Respect Of, the Silver [2022] EWCA Civ 1318 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Oct 2022 BAILII flag 2
Prior v The Commissioner of Police of the Metropolis [2021] EWHC 2672 (QB); [2022] ICR 398 High Court of England and Wales United Kingdom - England and Wales 8 Oct 2021 BAILII flag 3
Netley v HM Revenue & Customs [2017] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2017 BAILII flag 5
Shirley v HMRC [2014] UKFTT 1023 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2014 BAILII flag 1
R (Kambadzi) v SSHD [2011] UKSC 32 United Kingdom Supreme Court United Kingdom 6 Jul 2011 BAILII flag 1
Ebsworth v Revenue & Customs [2009] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2009 BAILII flag
Cantrell v Wycombe District Council [2008] EWCA Civ 866 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2008 BAILII flag 1
Inland Revenue Commissioners v Laird Group plc [2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399 House of Lords United Kingdom 16 Oct 2003 BAILII flag 5
IRC v Trustees of the Sema Group Pension Scheme [2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2002 BAILII flag 7
Commissioners of Inland Revenue v Laird [2002] EWCA Civ 576 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Apr 2002 BAILII flag 1
Tee v Inspector Of Taxes [2002] UKSC SPC00324 United Kingdom Supreme Court United Kingdom 18 Apr 2002 BAILII flag
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag 280
Seafarers' Retirement Fund Pty Ltd v Oppenhuis [1999] FCA 1683; (1999) 94 FCR 594 Federal Court of Australia Australia - Commonwealth 3 Dec 1999 AustLII flag 33
Spath Holme Ltd, R (on the application of) v Secretary of State for the Environment, Transport & Regions [1999] EWCA Civ 534 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jan 1999 BAILII flag
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd [1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405 High Court of Australia Australia - Commonwealth 21 Dec 1995 AustLII flag 150
Woodyatt and Minister for Corrective Services [1995] QICmr 1; (1995) 2 QAR 383 Queensland Information Commissioner Australia - Queensland 13 Feb 1995 AustLII flag 19
[1992] Hkcfi 36 (30 January 1992) [1992] HKCFI 36 Hong Kong Court of First Instance Hong Kong 30 Jan 1992 HKLII flag
Forsyth v Rodda [1989] FCA 312; (1989) 87 ALR 699; (1989) 42 A Crim R 197 Federal Court of Australia Australia - Commonwealth 11 Aug 1989 AustLII flag 10
FCT v Cooper Brookes (Wollongong) Pty Ltd [1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128 Federal Court of Australia Australia - Commonwealth 15 Aug 1979 AustLII flag 18
FCT v Lutovi Investments Pty Ltd [1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351 High Court of Australia Australia - Commonwealth 19 Dec 1978 AustLII flag 79
FCT v Students World (Aust) Pty Ltd [1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298 High Court of Australia Australia - Commonwealth 22 Feb 1978 AustLII flag 30

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?" (2000) 3 Journal of Australian Taxation 35 Barkoczy, Stephen Australia circa 2000 AustLII flag 2

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