Cape Brandy Syndicate v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Cape Brandy Syndicate v Commissioners of Inland Revenue

AFFIRMS

• Cape Brandy Syndicate v Commissioners of Inland Revenue

REFERRED in

• Ang v Parrish (HM Inspector of Taxes)
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Kimberley-Clark Australia Pty Ltd v Department of Industry Tourism and Resources

[See more]

• Menteri Kewangan; Sarawak Shell Bhd and Another
• Lembaga Pembangunan Industri Pembinaan Malaysia v Konsortium JGC Corporation
• Ketua Pengarah Hasil Dalam Negeri v Rainforest Heights Sdn Bhd
• Chia Siew Li v Liew Khey Cheong
• Re MacManaway, and Re the House of Commons (Clergy Disqualification) Act, 1801
• Lembaga Pembangunan Industri Pembinaan Malaysia v Konsortium JGC Corporation
• Datuk Seri Ahmad Said Hamdan, Ketua Suruhanjaya, Suruhanjaya Pencegah Rasuah Malaysia v Tan Boon Wah
• Green and another v Commissioners of Inland Revenue
• DSG Retail Ltd and another v Mastercard Incorporated and Others
• The Open Spaces Society v Secretary of State for Environment, Food and Rural Affairs
• Revenue Commissioners v Irish Bus (Bus Éireann)
• R (on the application of ZYN) v Walsall Metropolitan Borough Council
• R (on the application of KBR, Inc.) v Director of the Serious Fraud Office
• Carver v Duncan
• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others
• Attorney General v Prince Ernest Augustus of Hanover
• Mexico Infrastructure Finance LLC v The Corporation of Hamilton
• Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
• R (on the application of PACCAR Inc. and Others) v Competition Appeal Tribunal and Others

CITED in

• Ajinomoto Company Inc. v Nutrasweet Australia Pty Ltd
• Energy Resources of Australia Ltd v Commissioner of Taxation
• Commisssioners of Inland Revenue v Thompson and Company

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• HENRY RICHARDSON, Ltd v Commissioners of Inland Revenue
• Energy Resources of Australia Ltd v Commissioner of Taxation
• Attorney General v Shannon Tyreck Rolle and 4 others
• Income Tax Commissioners v Blake
• Reynolds v Commissioner of Income Tax
• Carreras Group Ltd v Stamp Commissioner
• PR v Income Tax Commissioner

APPLIED in

• Commissioner of Taxation v Consolidated Press Holdings Ltd
• Taxation, Commissioner of (Cth) v Consolidated Press Holdings Ltd [No 2]
• Commissioner of Inland Revenue v Hang Seng Bank Ltd

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• Dreyfus Foundation Inc. v Commissioners of Inland Revenue
• Wickwar v Berry
• Revenue Commissioners v GLENKERRIN HOMES Ltd

CONSIDERED in

• Consolidated Press Holdings Ltd v The Nominal Insurer
• The Pilbara Infrastructure Pty Ltd v Australian Competition Tribunal
• Attorney General v Shannon Tyreck Rolle and 4 others

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• Frankland v Commissioners of Inland Revenue
• John Hudson & Company, Ltd v Kirkness (HM Inspector of Taxes)
• Phang and Another v A G
• Trinfinance Ltd v Board of Inland Revenue
• Equilibrio Solutions (Jamaica) Ltd v Peter Jervis & Associates Ltd
• The Attorney-General v Casshonya Pasha Rolle
• Shadowmill Ltd v an Bord Pleanala
• R (Jackson) v Attorney General

FOLLOWED in

• Ketua Pengarah Hasil Dalam Negeri v Perbadanan Kemajuan Ekonomi Negeri Johor
• Government of Malaysia v Lin Ting Hsi
• Ketua Pengarah Hasil Dalam Negeri; Quaker Products (M) Sdn Bhd

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• Wong Pot Heng and Another v Zainal Abidin Putih and Another
• Chesebrough-Ponds International Ltd v Director-General of Inland Revenue
• Mamor Sdn Bhd v Director-General of Inland Revenue
• Ampat Tin Dredging Ltd v Director General of Inland Revenue
• Motala and Others v Attorney General and Others

REPORTED OPINION OF in

• 37 TLR 402
• [1921] 2 KB 403