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

[See more]

• 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
• 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
• Ahmed v Chowdhury
• 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
• 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
• Aboriginal Housing Office v Mabel Mary Jacky
• Commissioners of Inland Revenue v City of Glasgow Police Athletic Association
• Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
• Inland Revenue Commissioner and Attorney-General v Lilleyman and Others
• Lilleyman and Others v Commissioners of Inland Revenue and Others
• Tearfund Ireland Ltd v Commissioner of Valuation

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
• 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
• Re Segelman, Decd
• O'Neill v Commissioner of Valuation; Council of Alexandra College v Same
• Attorney-General v Henry Becher and Charles F. Becher
• In University College Cork v Commissioner of Valuation
• Maynooth College, Trustees of v Commissioner of Valuation
• Huddleston's Estate (No. 2)
• Re Resch's Will Trusts
• Girls' Public Day School Trust v Ereaut
• Children's Investment Fund Foundation (UK) v Attorney General and Others
• Chesterman v Federal Commissioner of Taxation
• Abbott v Philbin (Inspector of Taxes)
• Income Tax Commissioners for London (City) v Gibbs
• Rank Xerox Ltd v Lane
• County Council of Westmeath v Claffey
• The Employment Equality Bill, 1996
• Dingle v Turner
• London Borough of Merton Council v Nuffield Health
• Brickfield Properties Ltd v Newton
• Maguire v Attorney-General
• British Airways Plc v Airways Pension Scheme Trustee Ltd

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
• 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
• Grain Growers Ltd v Chief Commissioner of State Revenue
• Re Greenpeace of New Zealand Inc.
• Chichester Diocesan Fund & Board of Finance (Incorporated) v Simpson
• Re Smith. Public Trustee v Smith
• National Anti-Vivisection Society v Commissioners of Inland Revenue
• Royal College of Surgeons of England v National Provincial Bank Ltd
• Caffoor v Income Tax Commissioner
• Oppenheim v Tobacco Securities Trust Company Ltd
• Stack v Dowden
• Advocate General for Scotland v Murray Group Holdings Ltd

APPLIED in

• Wahr-Hansen v Bridge Trust Company Ltd
• Guild v Commissioners of Inland Revenue
• Brisbane City Council v Attorney General for Queensland

[See more]

• Campbell College, Belfast (Governors) v Northern Ireland Valuation Commissioner
• Construction Industry Training Board v Attorney General

FOLLOWED in

• Blair v Duncan and Another
• Re the Worth Library

APPROVED in

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

This document cites

• R v Commissioners of Income Tax