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59 LJQB 291; (1889) 14 AC 381   flag 

59 LJQB 291; (1889) 14 AC 381
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
In the matter of Dibrugarh Dist Club Ltd [1927] AllINRprCal 264; [1928] AIR Cal 577 All India Reporter - Calcutta India - West Bengal 22 Dec 1927 AsianLII flag
Commissioner of Income-tax v Bengalee Urban Co-operative Credit Society Ltd [1933] AllINRprRang 170 All India Reporter - Rangoon Myanmar 12 Jul 1933 AsianLII flag
Commissioner of Income-tax, Bombay Presidency, Sind and Baluchistan v Sind Central Provident Funds Society Ltd (in liq) [1939] AllINRprSind 104 All India Reporter - Sind India 27 Feb 1939 AsianLII flag
Commissioner of Income-tax, Bombay Presidency, Sind and Aden v Central Popular Assurance Co Ltd, Karachi [1939] AllINRprSind 103 All India Reporter - Sind India 27 Feb 1939 AsianLII flag
Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation [1943] ArgusLawRp 66; (1943) 49 ALR 417 Argus Law Reports Australia 1 Dec 1943 AustLII flag
New Zealand Plumbers' Merchants Society Ltd v Commissioner of Inland Revenue CA177/83 [1986] NZCA 478; (1986) 8 NZTC 5,136 Court of Appeal of New Zealand New Zealand 30 May 1986 NZLII flag
Re Commissioner of Taxation v Australian Music Traders Association [1990] FCA 192 Federal Court of Australia Australia - Commonwealth 18 Jun 1990 AustLII flag
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd [1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094 Federal Court of Australia Australia - Commonwealth 18 Dec 1978 AustLII flag 289
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) [2020] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag
Royal Troon Golf Club v Revenue & Customs [2015] UKFTT 121 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2015 BAILII flag
Sydney Water Board Employees' Credit Union v FCT [1973] HCA 47; (1973) 129 CLR 446; 2 ALR 35; (1973) 4 ATR 157; (1973) 47 ALJR 574 High Court of Australia Australia - Commonwealth 17 Oct 1973 AustLII flag 16
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22
Mildura and District Dried Fruit Growers' Hail Storm Damage Compensation Scheme v FCT [1968] HCA 70; 118 CLR 342; 42 ALJR 308; 15 ATD 158 High Court of Australia Australia - Commonwealth 31 Oct 1968 AustLII flag
Revesby Credit Union Co-operative Ltd v FCT [1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358 High Court of Australia Australia - Commonwealth 22 Jan 1965 AustLII flag 47
Adelaide Racing Club Inc v FCT [1964] HCA 57; (1964) 114 CLR 517; [1965] ALR 494; (1964) 13 ATD 361; (1964) 38 ALJR 204 High Court of Australia Australia - Commonwealth 13 Oct 1964 AustLII flag 15
National Mutual Life Association of Australasia Ltd v FCT [1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 36
Colonial Mutual Life Assurance Society Ltd v FCT [1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137 High Court of Australia Australia - Commonwealth 25 Nov 1946 AustLII flag 76
Berri Co-operative Packing Union Ltd v FCT [1930] HCA 33 High Court of Australia Australia - Commonwealth 29 Sep 1930 AustLII flag
Shelley v FCT [1929] HCA 31 High Court of Australia Australia - Commonwealth 4 Nov 1929 AustLII flag 1
Risk Management Partners Ltd, R (on the application of) v The Council of London Borough of Brent [2008] EWHC 692 (Admin); [2008] LGR 331 High Court of England and Wales United Kingdom - England and Wales 22 Apr 2008 BAILII flag 5
Cuttack Club PVT v Commissioner of Income Tax, Orissa - SJC [1992] INORHC 255 High Court of Orissa India - Orissa 26 Feb 1992 LIIofIndia flag
Commissioner of Inland Revenue v Far East Exchange Ltd [1976] HKCA 212 Hong Kong Court of Appeal Hong Kong 5 Oct 1976 HKLII flag
[1976] HKCA 177 (5 October 1976) [1976] HKCA 177 Hong Kong Court of Appeal Hong Kong 5 Oct 1976 HKLII flag
New York Life Insurance Co v Styles (Surveyor of Taxes) [1889] UKHL TC_2_460; (1889) 14 AC 381 House of Lords United Kingdom 1 Jul 1889 BAILII flag 3
National Mutral Life Association of Australia, Ltd v The Commissioner of Income Tax, Bombay Presidency and Aden (Bombay) [1935] UKPC 78 Privy Council United Kingdom 18 Nov 1935 BAILII flag
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
Stanley Mutual Fire Insurance Co v Minister of National Revenue [1953] 1 SCR 442 Supreme Court of Canada Canada 15 Apr 1953 Supreme Court of Canada flag
West Bengal v Calcutta Club Ltd [2019] INSC 1040 Supreme Court of India India 3 Oct 2019 LIIofIndia flag
West Bengal v Calcutta Club Ltd [2016] INSC 415 Supreme Court of India India 4 May 2016 LIIofIndia flag
M/S Bangalore Club v Commissioner of Income Tax & Anr [2013] INSC 162 Supreme Court of India India 14 Jan 2013 LIIofIndia flag
Commissioner of Income-Tax, Madras v Kumbakonam Mutual Benefit Fund Ltd [1964] INSC 156; (1964) 8 SCR 204; AIR 1965 SC 96 Supreme Court of India India 7 May 1964 LIIofIndia flag 2
Tata Iron and Steel Co Ltd v Bihar [1962] INSC 260; 1963 1 SCR Supl 199; AIR 1963 SC 577 Supreme Court of India India 24 Sep 1962 LIIofIndia flag 1
Madhya Pradesh v Awadh Kishore Gupta [1960] INSC 248; 1961 2 SCR 798; AIR 1961 SC 1144 Supreme Court of India India 30 Nov 1960 LIIofIndia flag
SMT Indermani Jatia v Commissioner of Income-Tax, Up , Lucknow [1958] INSC 90; 1959 1 SCR Supl 45; AIR 1959 SC 82 Supreme Court of India India 3 Oct 1958 LIIofIndia flag
Commissioner of Income-Taxbombay City v Royal Western India Turf Club Ltd [1953] INSC 67; [1954] SCR 289; AIR 1954 SC 85 Supreme Court of India India 26 Oct 1953 LIIofIndia flag 4
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 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
Chittleborough v Taxes, Commissioner of [1901] SALawRp 5; [1901] SALR 24 Supreme Court of South Australia Australia - South Australia 14 Sep 1901 AustLII flag
Medical Defence Union Ltd v Revenue and Customs [2021] UKUT 249 United Kingdom Upper Tribunal United Kingdom 7 Oct 2021 BAILII flag
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
Scottish Widows' Fund and Life Assurance Society v Allan [1900] ScotLR 38_84 United Kingdom - Scotland 24 Nov 1900 BAILII flag
Carlisle and Silloth Golf Club v Smith [1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48 United Kingdom 22 Feb 1912 CommonLII flag 19
Liverpool and London and Globe Insurance Co v Bennett [1912] UKLawRpKQB 27; (1912) 2 KB 41 United Kingdom 11 Mar 1912 CommonLII flag
Humber Conservancy Board v Bater (Surveyor of Taxes) [1914] UKLawRpKQB 152; (1914) 3 KB 449 United Kingdom 16 Jun 1914 CommonLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Mutuality in Income Tax Law: British Broadcasting Corporation v Johns" (1965-1967) 5 Sydney Law Review 278 Giles, R D Australia circa 1967 AustLII flag

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