Mangin v Inland Revenue Commissioner

Core Citations

REFERS TO

• Peate v Commissioner of Taxation
• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Cape Brandy Syndicate v Commissioners of Inland Revenue

ACLARA

• Newton v Commissioner of Taxation of Australia

APPROVES

• Elmiger v Inland Revenue Commissioner
• Marx v Inland Revenue Commissioner; Carlson v Inland Revenue Commissioner

CITED in

• Bristol & West Plc v Revenue and Customs Commissioners
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Frankland v Commissioners of Inland Revenue

[See more]

• Re McGuckian (No 1)
• Hirsch v Crowthers Cloth Ltd
• BNZ Finance Ltd v Holland, Commissioner of Inland Revenue (New Zealand) and Another
• Federal Commissioner of Taxation v Gulland;Watson v Federal Commissioner of Taxation;Pincus v Federal Commissioner of Taxation
• Consolidated Investment and Enterprises Ltd v Commissioner of Income Tax
• AQQ v Comptroller of Income Tax
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• The Director General, Mauritius Revenue Authority v Paradis Brabant Hotel
• Chetwode (Lord) v Commissioners of Inland Revenue
• Kirby v Thorn E.M.I. Plc

CONSIDERED in

• West (Inspector of Taxes) v O'Neill ; Same v Crossland
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals

[See more]

• Adrian John West and Another v Kevin Gerard Crossland
• Hollyock v Federal Commissioner of Taxation
• Income Tax Commissioner v Chatani
• Chilcott v Commissioners of Inland Revenue
• Attorney-general v Glyne
• Murraine v Antigua and Barbuda Hospitals Board
• Westminster City Council v Haywood and Another
• Akeem Murraine Claimant v Antigua and Barbuda Hospitals Board Defendant
• Bryan Francis O'rourke HM Inspector of Taxes) v Edward Binks
• ICI Plc v Colmer (Inspector of Taxes)
• John Frankland v Commissioners of Inland Revenue
• Eilbeck (Inspector of Taxes) v Rawling
• Jenks v Dickinson (Inspector of Taxes)
• The Manufacturers Life Assurance Company v Anthony Cummins (HM Inspector of Taxes)
• The Tenesheles Trust et Al v Bdo Mann Judd et Al
• Navarros & Company Ltd v Board of Inland Revenue
• Re T &N Ltd
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Rank Xerox Ltd v Lane
• Harding v HM Revenue and Customs

REFERRED in

• Ashton v Inland Revenue Commissioner
• Westminster City Council v Haywood (No. 2)
• Delbourgo v Field

[See more]

• Europa Oil (N.Z.) Ltd v Inland Revenue Commissioner
• Rank Xerox Ltd v Lane
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Commissioners of Inland Revenue v Berrill
• Projek Lebuhraya Utara-Selatan Berhad v Permas Forwarding Agency Sdn Bhd
• Menteri Kewangan; Sarawak Shell Bhd and Another
• Sbsb v Dgir
• Seaport Worldwide Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Sports Toto Malaysia Sdn Bhd v Ketua Pengarah Kastam and Another
• Positive Vision Labuan Ltd v Ketua Pengarah Hasil Dalam Negeri
• Everise Sprint (M) Sdn Bhd v Minister of Finance, Malaysia
• Lembaga Pembangunan Industri Pembinaan Malaysia v Konsortium JGC Corporation
• Continental Choice Sdn Bhd and Another v Ketua Pengarah Hasil Dalam Negeri
• Ajs v Jmh and Another Appeal
• Multi-Purpose Holdings Berhad v Ketua Pengarah Hasil Dalam Negeri
• Palm Oil Research & Development Board Malaysia v Premium Vegetable Oils Sdn Bhd
• Ketua Pengarah Hasil Dalam Negeri v Teraju Sinar Sdn Bhd
• Re Letter of Request from the Court of New South Wales for the Prosecution of Peter Bazos (Deposition Proceedings)
• Clark (C. & J.) Ltd v Commissioners of Inland Revenue
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
• Hancock and another v Commissioners for HM’s Revenue and Customs
• Frankland v Commissioners of Inland Revenue
• O'Rourke (Inspector of Taxes) v Binks
• Philips Exports Ltd v Commissioners of Customs and Excise
• Carver v Duncan
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

FOLLOWED in

• Tai Choi Yu v The Government of Malaysia & 2 Ors
• Ketua Pengarah Hasil Dalam Negeri v Kualiti Alam Sdn Bhd
• Sarawak Shell Bhd and Another v Menteri Kewangan

[See more]

• Ketua Pengarah Hasil Dalam Negeri v Bar Malaysia
• CEC v Comptroller of Income Tax

REPORTED OPINION OF in

• [1971] 1 All ER 179
• [1971] AC 739
• [1971] 2 WLR 39

This document cites

• Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
• Attorney General v Lamplough
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Newton v Commissioner of Taxation of Australia
• Re Gordon's Settlement. Hunt v Mortimer



See all quotations

• Harris v Sydney Glass & Tile Company
• Deputy Federal Commissioner of Taxation v Purcell
• Federal Commissioner of Taxation v Clarke
• De Romero v Read
• Hancock v Federal Commissioner of Taxation
• Millard v Commissioner of Taxation
• Heathfield Young, - Plaintiff in Error; Richard H. Billiter-Defendant in Error
• Peate v Commissioner of Taxation
• Finance Act 1951
• Finance Act 1960