Cape Brandy Syndicate v Commissioners of Inland Revenue

Core Citations

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REFERRED in

• Mercer v Pearson (HM Inspector of Taxes)
• Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee & Executor Company Ltd (no 1)
• Rank Xerox Ltd v Lane

[See more]

• The Pilbara Infrastructure Pty Ltd v Australian Competition Tribunal
• Glyn v Commissioners of Inland Revenue
• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
• Stow Bardolph Gravel Company Ltd v Poole
• Government of Malaysia v Lin Ting Hsi
• Director General of Inland Revenue v CKK (1950-1985) MSTC 157;
• Ketua Pengarah Hasil Dalam Negeri v Daya Leasing Sdn Bhd
• Daya Leasing Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Positive Vision Labuan Ltd v Ketua Pengarah Hasil Dalam Negeri
• Ketua Pengarah Hasil Dalam Negeri; Quaker Products (M) Sdn Bhd
• Iskandar Coast Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Galaxy Energy Technologies Sdn Bhd v Timbalan Pemungut Duti Setem, Malaysia
• E v Comptroller General of Inland Revenue(1950-1985) MSTC 106;
• Wong Pot Heng and Another v Zainal Abidin Putih and Another
• Nobuyasu Sdn Bhd v Tribunal Rayuan Kastam Diraja Malaysia and Another
• Kenny Vale Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Mamor Sdn Bhd v Director-General of Inland Revenue
• Everise Sprint (M) Sdn Bhd v Minister of Finance, Malaysia
• Ensco Gerudi (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Ampat Tin Dredging Ltd v Director General of Inland Revenue
• Continental Choice Sdn Bhd and Another v Ketua Pengarah Hasil Dalam Negeri
• Metacorp Development v Ketua Pengarah Hasil Dalam Negeri (2011) MSTC
• Iskandar Coast Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Mangin v Inland Revenue Commissioner
• Iskandar Coast Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Rennell v Commissioners of Inland Revenue
• Clark (C. & J.) Ltd v Commissioners of Inland Revenue
• Berry v Warnett
• Commissioners of Customs and Excise v Thorn Electrical Industries Ltd
• Commissioners of Inland Revenue v QUIGLEY
• Cable & Wireless Jamaica Ltd v The Commissioner Taxpayer Audit and Assessment
• Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
• Re McGuckian (No 1)
• Graham Ferguson Lacey Claimant v Abraham Zion Sea Shells Reefs Ltd Defendants [ECSC]
• Clinch v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Wilsons (Dunblane) Ltd
• Commissioners of Customs and Excise v Top Ten Promotions Ltd

CITED in

• Commissioner of Taxation v Citibank Ltd
• R v Dimsey; R v Allen
• Deeny and Others v Gooda Walker Ltd and Others

[See more]

• Consolidated Press Holdings Ltd v Federal Commissioner of Taxation
• TC03800: Easinghall Ltd
• Income Tax Commissioner v Chatani
• Consolidated Investment and Enterprises Ltd v Commissioner of Income Tax
• Re Fitzwilliams (Earl's) Agreement. Peacock v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v McGuckian
• Marks v Commonwealth
• Arthur Guinness, Son, & Company Ltd, v Revenue Commissioners
• Nathan Gardiner v Hertsmere Borough Council
• Ó Síocháin (Inspector of Taxes), Appellant v Bridget Neenan
• Income Tax Commissioners v Blake
• Phang and Another v A G
• Fleming (Inspector of Taxes) v Associated Newspapers Ltd

CONSIDERED in

• Round Hill Development Company Ltd v Commissioner of Income Tax
• Maurici v Chief Commissioner of State Revenue
• Trust Company of Australia Ltd v Commissioner of State Revenue

[See more]

• Kellystown Company v Hogan
• Austin v The Commonwealth of Australia
• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)
• Green and another v Commissioners of Inland Revenue
• Michael Eunan Deeny and Others v Gooda Walker Ltd and Others
• John Frankland v Commissioners of Inland Revenue
• Revenue Commissioners v Irish Bus (Bus Éireann)
• Fulton v Comptroller of Income Tax
• Comptroller of Taxes v Stephen Atherley
• Nathan Gardiner v Hertsmere Borough Council
• O Siochain (Inspector of Taxes) v Neenan
• The Attorney General v Gordon Grant and Company Ltd
• Unicomer (St. Vincent) Ltd v Appeal Commissioners
• Reynolds v Commissioner of Income Tax
• Chas E. Ramson Ltd v The Commissioner of Customs
• Carreras Group Ltd v Stamp Commissioner
• Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals
• Bata Shoe Company Guyana Ltd v Commissioner of Inland Revenue; Attorney General Guyana Unit Trust Management Company Ltd et Al v Commissioner of Inland Revenue and Attorney General
• Bank of Nova Scotia v Appeal Commissioners
• PR v Income Tax Commissioner
• Reynolds v Commissioner of Income Tax
• Round Hill Development Company Ltd v The Commissioner of Income Tax
• Lincoln Cane Ventures LLC et Al v British Caribbean Bank International Ltd
• Navarros & Company Ltd v Board of Inland Revenue
• Nathan Gardiner v Hertsmere Borough Council
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• Revenue Commissioners v Droog
• Bank of Commerce Trinidad & Tobago Ltd v Motilal Moonan Parrers Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Attorney General of Guyana et Al v Gibson
• Bank of Nova Scotia Appellant v The Appeal Commissioners Respondents [ECSC]
• Unicomer (St. Vincent) Ltd v Appeal Commissioners
• Bata Shoe Company Guyana, Ltd et Al v Commissioner of Inland Revenue and Attorney General Diamond Liquors Ltd et Al v The Commissioner of Inland Revenue and Attorney General
• McGarry v Revenue Commissioners
• Bata Shoe Company Guyana Ltd et Al v Commissioner of Inland Revenue et Al; The Guyana Unit Trust Management Company Ltd et Al v C.I.R et Al
• Revenue Commissioners v GLENKERRIN HOMES Ltd
• Carver v Duncan
• Rank Xerox Ltd v Lane

FOLLOWED in

• Ketua Pengarah Hasil Dalam Negeri v Perbadanan Kemajuan Ekonomi Negeri Johor
• DEF v Comptroller of Income Tax (1950-1985) MSTC 482;
• Integrated Credit & Leasing Sdn Bhd v Kerajaan Malaysia

[See more]

• Muthukamaru Veeriah v Pemungut Duti Harta Pusaka
• Chesebrough-Ponds International Ltd v Director-General of Inland Revenue
• Sarawak Shell Bhd and Another v Menteri Kewangan
• Director General of Inland Revenue; National Land Finance Co-operative Society Ltd
• Comptroller of Income Tax v Tan Boon Yong

NOT FOLLOWED in

• Tan Boon Wah v Datuk Seri Ahmad Said Hamdan, Ketua Suruhanjaya, Suruhanjaya Pencegah Rasuah Malaysia

APPEAL RESOLVED in

• Cape Brandy Syndicate v Commissioners of Inland Revenue

AFFIRMED in

• Cape Brandy Syndicate v Commissioners of Inland Revenue

APPLIED in

• Glenrothes Development Corporation v Commissioners of Inland Revenue
• Bolton (Elaine Yvonne) v Commissioner of Stamp Duty and Transfer Tax
• Saatchi and Saatchi Advertising Ltd v McGarry

REPORTED OPINION OF in

• 37 TLR 33
• [1921] 1 KB 64
• 12 TC 358

APPROVED in

• Texaco Ireland Ltd v Murphy, Inspector of Taxes

This document cites

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• Finance (No. 2) Act 1915
• Finance Act 1916