Caffoor v Income Tax Commissioner

Core Citations

---

CITES

• Commissioners for Special Purposes of the Income Tax v Pemsel
• R v Hutchings
• Patuck v Lloyd (HM Inspector of Taxes)

DOES NOT FOLLOW

• Hoystead v Commissioner of Taxation

REFERS TO

• Shell Company of Australia Ltd v Federal Commissioner of Taxation

CONSIDERS

• Commissioners of Inland Revenue v Sneath
• Re Koettgen's Will Trusts. Westminster Bank Ltd v Family Welfare Association Trustees Ltd
• Oppenheim v Tobacco Securities Trust Company Ltd

[See more]

• Society of Medical Officers of Health v Hope
• Re Compton

APPLIES

• Broken Hill Proprietary Company Ltd v Broken Hill Municipal Council

REPORTED OPINION OF in

• 1961TR 97
• [1961] 2 All ER 436
• [1961] 2 WLR 794

[See more]

• [1961] AC 584
• [1961] 40 ATC 93
• [1961] 105 SJ 383
• [1961] TR 97

CITED in

• TC03764: Roderick Thomas; Stuart Thomas
• Commissioner of Taxation v Dulux Holdings Pty Ltd
• Barnett v Brabyn (Inspector of Taxes)

[See more]

• Commissioner of Taxation v Brown
• Federal Commissioner of Taxation v Ici Australia Ltd
• Chamberlain v Deputy Commissioner of Taxation
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs

APPLIED in

• Orica Ltd v Commissioner of Taxation (Cth)
• Tod v South Essex Motors (Basildon) Ltd
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

COMMENTED in

• Iel Finance Ltd v Commissioner of Taxation

REFERRED in

• Crown Estate Commissioners v Dorset County Council
• Slaney v Kean
• Morris v Riverwild Management Pty Ltd

[See more]

• Administration of Papua and New Guinea v Daera Guba
• PML Accounting Ltd v The Commissioners for HM Revenue and Customs
• Dass v Special Commissioner and Others
• Gael Linn Teo v an Coimisin‚ir Luach la
• Revenue and Customs Commissioners v Kishore
• Shiner and Another v Revenue and Customs Commissioners
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

CONSIDERED in

• Commissioner of State Revenue v Mondous and Another
• Commissioners of Inland Revenue v Educational Grants Association Ltd
• Spassked Pty Ltd v Commissioner of Taxation

[See more]

• Matalan Retail Ltd v HM Revenue and Customs
• The Commissioner of Income Tax v Blue Cross of Jamaica
• Kildare County Council v Keogh
• Trinidad and Tobago National Petroleum Marketing Company Ltd v Board of Inland Revenue
• Carvill v Commissioners of Inland Revenue
• King v HM Inspector of Taxes
• Sahib Restaurant Ltd v HM Revenue and Customs
• Telstra New Zealand Holdings Ltd v Commissioner of Inland Revenue Hc Ak
• MacNiven v Westmoreland Investments Ltd
• Equiom Trust (C.I.) Ltd v Jean-Pierre Mattas

DISTINGUISHED in

• George Drexler Ofrex Foundation Trustees v Commissioners of Inland Revenue

APPROVED in

• Gael Linn Teo v Commissioner of Valuation