Commissioners for Special Purposes of the Income Tax v Pemsel

Core Citations

APPROVES

• R v Commissioners of Income Tax

REPORTED OPINION OF in

• [1891] UKHL J0720-1
• [1891] 55 JP 805
• 3 TC 53

[See more]

• 7 TLR 657
• [1891] AC 531

CONSIDERED in

• Bignell v New South Wales Casino Control Authority and Another
• Central Bayside Division of General Practice Ltd v Commissioner of State Revenue
• Altrincham Electric Supply, Ltd v Sale Urban District Council

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• Tangentyere Council Incorporated v The Commissioner of Taxes [ATR]
• Capricornia Prospecting Pty Ltd & 2 Ors v Donnelly & Mundine
• The Northern Land Council v The Commissioner of Taxes [NTCA]
• Northern Land Council v Commissioner of Taxes
• Lilleyman and Others v Commissioners of Inland Revenue and Others
• Inland Revenue Commissioner and Attorney-General v Lilleyman and Others
• Attorney General of New South Wales v Henry George Foundation Ltd
• Johnson v Johnson
• Perry v George Weston Foods Ltd
• Nsw Masonic Youth Property Trust and Another v HM attorney-General in and for The State of NSW and Another
• Woods v Woods
• Willoughby City Council (Plaintiff) v Attorney General of NSW
• Attorney General in and for the State of New South Wales v Homeland Community Ltd
• Bonvale Enterprises Pty Ltd v Halfpenny Investments Pty Ltd
• Anderson Stuart and Others v Treleaven & 1 Ors
• Clancy v Valuation Comrs
• Bridge Trust Company Ltd v Att Gen
• DPP v Jonathan Peter Bakewell
• Aboriginal Housing Office v Mabel Mary Jacky
• Ahmed v Chowdhury
• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
• Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
• Alice Springs Town Council v Mpweteyerre Aboriginal Corporation, Anthepe Housing Association Inc. Ilyeperenya Association Inc. Yarrenyty Altere Association Inc. Aper Alwerrknge Association Inc. Ilperle Tyathe Association Inc., Mt Nancy Housing Association Inc., Karnte Aboriginal Corporation Akngwertnarre Association Inc., Ewyenper Atwatye Association Inc., Ilparpa Aboriginal Corporation, Nyewente Association Inc. and Ilpiye-Ilpiye Association Inc. [NTR]
• Hickey v Attorney General of the State of New South Wales
• College of Law Pty Ltd v Attorney General of NSW
• Attorney General for New South Wales v Fred Fulham and Others
• Grain Technology Australia Ltd v Rosewood Research Pty Ltd (No 3)
• Re Estate of Ahmed Abou-Khalid
• Tearfund Ireland Ltd v Commissioner of Valuation
• New Zealand Guardian Trust Company Ltd v Presbyterian Support (Upper South Island)
• Plumbers, Gasfitters and Drainlayers Board v Charities Registration Board
• Rore Pat Stafford v Accident Compensation Corporation
• Greenpeace of New Zealand Incorporated Coa
• Re Family First New Zealand
• Better Public Media Trust v Attorney-General
• Liberty Trust v Charities Commission
• Turner v Coombe

REFERRED in

• Salvation Army (Victoria) Property Trust v Fern Tree Gully Corporation
• Re Fletcher, A Debtor. ex parte Fletcher v Official Receiver
• Malaysia Borneo Finance Corporation (M) Bhd v Malayan Produce Company Sdn Bhd

[See more]

• Lim Boon Lin & 4 Ors v Peguam Negara Malaysia & 3 Ors
• Chesterman v Federal Commissioner of Taxation
• Davies v Perpetual Trustee Company (Ltd)
• Re Cox, decd. Baker v National Trust Company Ltd
• Adamson v Melbourne and Metropolitan Board of Works
• Lord Advocate v Moray (Countess)
• Verge v Somerville
• Miley v Attorney-General
• Ellerker v Union Cold Storage Company Ltd
• R Charity Commission for England and Wales
• Nuffield Health v Merton London Borough Council
• British Airways Plc v Airways Pension Scheme Trustee Ltd
• Re Segelman, Decd
• O'Neill v Commissioner of Valuation; Council of Alexandra College v Same
• The Employment Equality Bill, 1996
• Attorney-General v Henry Becher and Charles F. Becher
• In University College Cork v Commissioner of Valuation
• Maguire v Attorney-General
• Maynooth College, Trustees of v Commissioner of Valuation
• County Council of Westmeath v Claffey
• Huddleston's Estate (No. 2)
• Brickfield Properties Ltd v Newton
• Re Resch's Will Trusts
• Rank Xerox Ltd v Lane
• Girls' Public Day School Trust v Ereaut
• Dingle v Turner
• Abbott v Philbin (Inspector of Taxes)
• Income Tax Commissioners for London (City) v Gibbs
• Children's Investment Fund Foundation (UK) v Attorney General and Others
• London Borough of Merton Council v Nuffield Health

CITED in

• Re Employment Equality Bill 1996
• Attorney General v Charity Commission for England and Wales and Others
• Swifte v The Attorney-General

[See more]

• Wahr-Hansen v Bridge Trust Company Ltd
• Caffoor v Income Tax Commissioner
• Re Smith. Public Trustee v Smith
• Re Hobourn Aero Components Ltd's Air Raid Distress Fund. Ryan v Forrest
• Re Hobourn Aero Components Ltd's Air Raid Distress Fund. Ryan v Forrest
• Williams (H. J.) Trustees v Commissioners of Inland Revenue
• Oppenheim v Tobacco Securities Trust Company Ltd
• Royal College of Surgeons of England v National Provincial Bank Ltd
• Grain Growers Ltd v Chief Commissioner of State Revenue
• National Anti-Vivisection Society v Commissioners of Inland Revenue
• Advocate General for Scotland v Murray Group Holdings Ltd
• Re Greenpeace of New Zealand Inc.
• Chichester Diocesan Fund & Board of Finance (Incorporated) v Simpson
• Stack v Dowden

FOLLOWED in

• Re the Worth Library
• Blair v Duncan and Another

APPROVED in

• National Tourism Development Authority v Coughlan
• Barrington's Hospital v Commissioner of Valuation

APPLIED in

• Wahr-Hansen v Bridge Trust Company Ltd
• Campbell College, Belfast (Governors) v Northern Ireland Valuation Commissioner
• Guild v Commissioners of Inland Revenue

[See more]

• Construction Industry Training Board v Attorney General
• Brisbane City Council v Attorney General for Queensland

This document cites

• R v Commissioners of Income Tax