American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue 42

[1979] AC 676; 684 PC 27

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioners for His Majesty's Revenue and Customs v GE Financial Investments	[2024] EWCA Civ 797	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 2024	BAILII
GE Financial Investments v Revenue And Customs (CORPORATION TAX - UK/USA double tax convention - meaning of a "resident of Contracting State")	[2023] UKUT 146	United Kingdom Upper Tribunal	United Kingdom	29 Jun 2023	BAILII
Newfair Holdings Ltd v Commissioner of Inland Revenue	[2022] HKCFI 1133	Hong Kong Court of First Instance	Hong Kong	20 Apr 2022	HKLII	1
Assem Allam v Revenue and Customs	[2021] UKUT 291	United Kingdom Upper Tribunal	United Kingdom	23 Nov 2021	BAILII	3
G E Financial Investments v Revenue & Customs (Corporation Tax - UK-US Double Tax Convention)	[2021] UKFTT 210	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jun 2021	BAILII
San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation)	[2020] AATA 4023	Administrative Appeals Tribunal	Australia	9 Oct 2020	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
PJSC Commercial Bank Privatbank v Kolomoisky	[2018] EWHC 1910 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jul 2018	BAILII	3
Fourniotis v Vallianatos	[2018] VSC 369; (2018) 56 VR 85	Supreme Court of Victoria	Australia - Victoria	20 Jul 2018	AustLII	11
Fourniotis v Vallianatos (Building and Property)	[2018] VCAT 1092	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Jul 2018	AustLII	4
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
RM v Sefton Council (HB) (Capital : Disregards: business assets)	[2016] UKUT 357	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2016	BAILII
[2016] Hkcfi 669 (2 June 2016)	[2016] HKCFI 669	Hong Kong Court of First Instance	Hong Kong	2 Jun 2016	HKLII	1
Mould v Commissioner of State Revenue	[2015] VSCA 285; (2015) 2015 ATC 20-537	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Oct 2015	AustLII	6
Mould v Commissioner of State Revenue	[2014] VSC 268; (2014) 98 ATR 579	Supreme Court of Victoria	Australia - Victoria	12 Jun 2014	AustLII	11
Iftikhar Hassan Bhatti v Revenue & Customs	[2013] UKFTT 355	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2013	BAILII
Cappellin v Brondolino (Real Property)	[2011] VCAT 1778	Victorian Civil and Administrative Tribunal	Australia - Victoria	19 Sep 2011	AustLII	1
Visy Industries USA Pty Ltd v Commissioner of Taxation	[2011] FCA 1065; (2011) 284 ALR 455; (2011) 85 ATR 232	Federal Court of Australia	Australia - Commonwealth	14 Sep 2011	AustLII	11
Mr John Stephen Torkington v Revenue & Customs	[2010] UKFTT 441	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Sep 2010	BAILII
BHP Billiton Finance Ltd v FCT	[2009] FCA 276; (2009) 72 ATR 746; [2009] ATC 20-097	Federal Court of Australia	Australia - Commonwealth	30 Mar 2009	AustLII	24
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII	2
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII	35
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
HM Revenue & Customs v Salaried Persons Pensions Loans Ltd	[2006] EWHC 763 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Apr 2006	BAILII	4
TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia	[2005] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Unisys Corporation v FCT	[2002] NSWSC 1115; 51 ATR 386	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 2002	AustLII	8
Rashid v Status Inspector	[2002] UKSC SPC00348	United Kingdom Supreme Court	United Kingdom	3 Dec 2002	BAILII
Cripps and Commissioner of Taxation	[1999] AATA 937; (1999) 43 ATR 1202	Administrative Appeals Tribunal	Australia	13 Dec 1999	AustLII	7
[1999] Hkcfi 798 (22 July 1999)	[1999] HKCFI 798	Hong Kong Court of First Instance	Hong Kong	22 Jul 1999	HKLII
Email Ltd v Commissioner of Taxation	[1999] FCA 128; 90 FCR 402; 41 ATR 240	Federal Court of Australia	Australia - Commonwealth	24 Feb 1999	AustLII	3
Associated Minerals Consolidated Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 900	Federal Court of Australia	Australia - Commonwealth	10 Feb 1994	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Dart Industries Inc v Decor Corporation Pty Ltd	[1989] FCA 49; (1989) 15 IPR 403; [1989] AIPC 38,971	Federal Court of Australia	Australia - Commonwealth	8 Mar 1989	AustLII	63
Messrs Louis Kan-Nang Kwong v Commissioner of Inland Revenue	[1988] HKCFI 449	Hong Kong Court of First Instance	Hong Kong	12 Dec 1988	HKLII
[1988] HKCFI 452 (12 December 1988)	[1988] HKCFI 452	Hong Kong Court of First Instance	Hong Kong	12 Dec 1988	HKLII
Golski v Kirk	[1987] FCA 200; (1987) 14 FCR 143; (1987) 72 ALR 443; [1987] Aust Torts Reports 80-095	Federal Court of Australia	Australia - Commonwealth	17 Jun 1987	AustLII	79
WT85/2463 and Commissioner of Taxation	[1987] AATA 24; 18 ATR 3251	Administrative Appeals Tribunal	Australia	30 Jan 1987	AustLII
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Double Tax Agreements: Gains from the Sale of Shares by Non-residents"	(1999) 2 Journal of Australian Taxation 3	Lane, Dianna	Australia	circa 1999	AustLII

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