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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
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
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
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
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
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
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
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
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
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
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
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
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
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
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' Fund and Life Assurance Society v Allan [1900] ScotLR 38_84 United Kingdom - Scotland 24 Nov 1900 BAILII 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
Humber Conservancy Board v Bater (Surveyor of Taxes) [1914] UKLawRpKQB 152; (1914) 3 KB 449 United Kingdom 16 Jun 1914 CommonLII flag
Liverpool and London and Globe Insurance Co v Bennett [1912] UKLawRpKQB 27; (1912) 2 KB 41 United Kingdom 11 Mar 1912 CommonLII 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
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
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
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 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
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
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

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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