Commissioner of Income Tax v Hanover Agencies Ltd

Core Citations

DISTINGUISHES

• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

DISAPPROVES

• Hendriks v (Income Tax) Assessment Committee

CITES

• Commissioners of Inland Revenue v Westleigh Estates Company ; Commissioners of Inland Revenue v South Behar Ry. Company ; Commissioners of Inland Revenue v Eccentric Club
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd

APPLIES

• Commissioners of Inland Revenue v Westleigh Estates Company

REPORTED OPINION OF in

• [1967] 1 All ER 954
• (1966) 10 WIR 295
• [1967] 2 WLR 565

[See more]

• [1967] 1 AC 681

CONSIDERED in

• Ashenheim v Income Tax Commissioner
• Alamdo Holdings Pty. Ltd v Australian Window Furnishings (NSW) Pty. Ltd and Another
• Alamdo Holdings Pty Ltd v Australian Window Furnishings (NSW) Pty Ltd

[See more]

• Ashenheim v the Commissioner of Income Tax
• Quarry Street Pty Ltd v Minister Administering the Crown Land Management Act 2016
• Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No. 2)

APPLIED in

• Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals

REFERRED in

• Ryde Municipal Council v Macquarie University
• Gdpdfsb v Dgir
• Director-General of Inland Revenue v ALB Company Sdn Bhd

[See more]

• Director-General of Inland Revenue v ALB Company Sdn Bhd

FOLLOWED in

• Chesebrough-Ponds International Ltd v Director-General of Inland Revenue