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Borland's Trustee v Steel Brothers & Co, Ltd     80

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue Commissioners v Hennessy (Approved)	[2024] IEHC 245	High Court of Ireland	Republic of Ireland	26 Apr 2024	BAILII
Bti 2014 LLC v Sequana SA	[2022] UKSC 25; [2023] 2 All ER 303; [2022] 3 WLR 709; [2023] BCC 32	United Kingdom Supreme Court	United Kingdom	5 Oct 2022	BAILII		27
Aurizon Holdings Ltd v Commissioner of Taxation	[2022] FCA 368	Federal Court of Australia	Australia - Commonwealth	8 Apr 2022	AustLII
Secretary, Department of Social Services and Bennett	[2019] AATA 5828	Administrative Appeals Tribunal	Australia	18 Dec 2019	AustLII		3
Re Arafin Mohammed Azadul	[2019] HKCA 1154	Hong Kong Court of Appeal	Hong Kong	4 Dec 2019	HKLII
Hsin Chong Construction Co Ltd (in Provisional Liquidation) v Build King Construction Ltd	[2019] HKCA 1305; [2020] 1 HKLRD 316	Hong Kong Court of Appeal	Hong Kong	4 Dec 2019	HKLII		7
Hughes v The Revenue Commissioners	[2019] IEHC 807	High Court of Ireland	Republic of Ireland	29 Nov 2019	BAILII
Signia Wealth Ltd v Vector Trustees Ltd	[2018] EWHC 1040 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 May 2018	BAILII		6
Sauer v Regal Resources Ltd	[2016] NSWCATCD 95	New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division	Australia - New South Wales	1 Dec 2016	AustLII
Re Lehman Brothers (No 8)	[2016] EWHC 2417 (Ch); [2017] 2 All ER 275; [2017] 2 All ER (Comm) 275; [2017] All ER (Comm) 275	High Court of England and Wales	United Kingdom - England and Wales	5 Oct 2016	BAILII		14
Re Permanent TSB Group Holdings plc	[2015] IEHC 500	High Court of Ireland	Republic of Ireland	28 Jul 2015	BAILII		4
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR TR2015/4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TR 2015/4 - Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test	[2015] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Belmont Park Investments Pty Ltd v BNY Corporate Trustee Services Ltd	[2011] UKSC 38; [2012] 1 AC 383; [2012] 1 All ER 505; [2011] 3 WLR 521; [2011] All ER (D) 259	United Kingdom Supreme Court	United Kingdom	27 Jul 2011	BAILII		35
Drake v Harvey	[2011] EWCA Civ 838; [2012] 1 All ER (Comm) 617	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jul 2011	BAILII		2
Mayhew v King	[2010] EWHC 1121 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 May 2010	BAILII		3
Grays Timber Products Ltd v Revenue and Customs Commissioners	[2010] UKSC 4; [2010] 2 All ER 1; [2010] 1 WLR 497; [2010] All ER (D) 31	United Kingdom Supreme Court	United Kingdom	3 Feb 2010	BAILII		27
Perpetual Trustee Co Ltd v BNY Corporate Trustee Services Ltd; Butters v BBC Worldwide Ltd	[2009] EWCA Civ 1160; [2010] BPIR 174; [2010] 3 WLR 87; [2010] 1 BCLC 747; [2009] All ER (D) 87; [2010] BCC 59	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Nov 2009	BAILII		10
National Mutual Life Association of Australia v FCT	[2009] FCAFC 96; (2009) 177 FCR 539; [2009] ATC 20-124; (2009) 76 ATR 608	Federal Court of Australia	Australia - Commonwealth	21 Aug 2009	AustLII		4
Butters v BBC Worldwide Ltd	[2009] EWHC 1954 (Ch); [2009] BPIR 1315	High Court of England and Wales	United Kingdom - England and Wales	20 Aug 2009	BAILII		2
National Mutual Life Association of Australasia Ltd v FCT	[2008] FCA 1871; (2008) 74 ATR 173; [2008] ATC 20-077; 69 ACSR 250	Federal Court of Australia	Australia - Commonwealth	10 Dec 2008	AustLII		3
Van Staden NO en 'n Ander v Visscher en Andere (3753/2007)	[2008] ZAGPHC 46	High Court of South Africa - Gauteng Division	South Africa	21 Feb 2008	SAFLII
[2008] HKCFI 137 (5 February 2008)	[2008] HKCFI 137	Hong Kong Court of First Instance	Hong Kong	5 Feb 2008	HKLII
White v Shortall	[2006] NSWSC 1379; 206 FLR 254; (2006) 68 NSWLR 650	Supreme Court of New South Wales	Australia - New South Wales	15 Dec 2006	AustLII		46
Cambridge Gas Transportation Corporation v Official Committee of Unsecured Creditors of Navigator Holdings plc	[2006] UKPC 26; [2007] 1 AC 508; [2006] 3 All ER 829; [2007] 2 All ER (Comm) 261; [2006] 1 WLR 2626; [2006] All ER (D) 225	Privy Council	United Kingdom	16 May 2006	BAILII		96
Henderson v Executor Trustee Australia Ltd	[2005] SASC 477; (2005) 93 SASR 337; (2005) 226 ALR 475	Supreme Court of South Australia	Australia - South Australia	13 Dec 2005	AustLII		36
Taxpayer and Commissioner of Taxation	[2004] AATA 1304; 58 ATR 1172	Administrative Appeals Tribunal	Australia	7 Dec 2004	AustLII		11
Nam Tai Electronics v David Hague	[2004] ECarSC 87	Eastern Caribbean Supreme Court	International	26 Apr 2004	CommonLII
Inland Revenue Commissioners v Laird Group plc	[2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399	House of Lords	United Kingdom	16 Oct 2003	BAILII		5
AKG Group Ltd	[2003] EWCA Civ 375; [2003] 2 BCLC 102	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Mar 2003	BAILII		2
[2003] Hkcfi 5 (6 January 2003)	[2003] HKCFI 5	Hong Kong Court of First Instance	Hong Kong	6 Jan 2003	HKLII
FAI General Insurance Co Ltd (in liq) v Sherry	[2002] SASC 431; 12 ANZ Insurance Cases 61-561	Supreme Court of South Australia	Australia - South Australia	23 Dec 2002	AustLII		18
Unilever (UK) Holdings Ltd v Inspector of Taxes	[2002] EWCA Civ 1787	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Dec 2002	BAILII
Capricorn Diamonds Investments Pty Ltd v Catto	[2002] VSC 105; (2002) 5 VR 61; (2002) 168 FLR 146; (2002) 41 ACSR 376; (2002) 20 ACLC 931	Supreme Court of Victoria	Australia - Victoria	10 Apr 2002	AustLII		35
Carol Anita Robertson and Shirley Ann v James Alan Bicknell	[2002] NZCA 53	Court of Appeal of New Zealand	New Zealand	25 Mar 2002	NZLII
Bell Group Ltd (In Liq) v Westpac Banking Corporation	[2001] WASC 315	Supreme Court of Western Australia	Australia - Western Australia	19 Dec 2001	AustLII		23
[2001] HKDC 215 (22 November 2001)	[2001] HKDC 215	Hong Kong District Court	Hong Kong	22 Nov 2001	HKLII
Money Markets International Stockbrokers Ltd v London Stock Exchange Ltd	[2001] EWHC 1052 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	10 Jul 2001	BAILII		1
Pilmer v The Duke Group Ltd (in liq)	[2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27	High Court of Australia	Australia - Commonwealth	31 May 2001	AustLII		491
Pilmer v The Duke Group Ltd (in liq)	[2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27		Australia	31 May 2001	AustLII		1
Real Estate and Business Agents Supervisory Board v Hajac Nominees Pty Ltd	[2000] WASCA 352	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Nov 2000	AustLII
Duke Group Ltd (In Liq) v Pilmer	[1998] SASC 6529; (1998) 144 FLR 1; (1998) 27 ACSR 1; (1998) 16 ACLC 567	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII		67
Duke Group Ltd (in Liquidation) v Pilmer	[1998] SASC 7034	Supreme Court of South Australia	Australia - South Australia	30 Jan 1998	AustLII
Keith Duncan and Repatriation Commission	[1996] AATA 112	Administrative Appeals Tribunal	Australia	22 Mar 1996	AustLII
HM Customs & Excise v Hare	[1996] EWCA Civ 1351	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 1996	BAILII
Sydney Futures Exchange Ltd v Australian Stock Exchange Ltd	[1995] FCA 1106; (1995) 56 FCR 236; (1995) 128 ALR 417; (1995) 16 ACSR 148; (1995) 13 ACLC 369	Federal Court of Australia	Australia - Commonwealth	3 Mar 1995	AustLII		35
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR 30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/30 - Income tax: capital gains tax implications of varying rights attaching to shares	[1994] ATOTR TR94/30	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Re Collingwood and Repatriation Commission	[1992] AATA 14; (1992) 26 ALD 519	Administrative Appeals Tribunal	Australia	17 Jan 1992	AustLII		4
McClurg v Canada	[1990] 3 SCR 1020	Supreme Court of Canada	Canada	20 Dec 1990	Supreme Court of Canada		4
Continental Cablevision of New England Inc v United Broadcasting Co	873 F2d 717	United States Court of Appeals, Fourth Circuit	United States	25 May 1989	WorldLII		5
Kanbur Pty Ltd v Adams	[1984] FCA 204; (1984) 3 FCR 192; (1984) 55 ALR 158	Federal Court of Australia	Australia - Commonwealth	27 Jul 1984	AustLII		14
Re: Caratti Holding Co Pty Ltd	[1975] WASC 84	Supreme Court of Western Australia	Australia - Western Australia	4 Sep 1975	AustLII
McLachlan v Cooper's Creek Mining & Exploration	[1973] VicRp 52; [1973] VR 517		Australia - Victoria	1 Dec 1972	AustLII		1
Russell (decd), Re	[1968] VicRp 33; [1968] VR 285		Australia - Victoria	15 Feb 1967	AustLII		21
Meyer Douglas Pty Ltd, Re	[1965] VicRp 83; [1965] VR 638		Australia - Victoria	17 May 1965	AustLII		11
Turner & Chadderton's Transfers, In re	[1957] VicRp 94; [1957] VR 641; [1958] ALR 87		Australia - Victoria	3 Jul 1957	AustLII		4
Robertson v FCT	[1952] HCA 71; (1952) 86 CLR 463; [1953] ALR 1	High Court of Australia	Australia - Commonwealth	18 Dec 1952	AustLII		24
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW)	[1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII		178
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		756
Miller v The Commonwealth	[1946] HCA 42; 73 CLR 187; [1946] ALR 469	High Court of Australia	Australia - Commonwealth	22 Oct 1946	AustLII		23
Abrahams v FCT	[1944] HCA 32; (1944) 70 CLR 23	High Court of Australia	Australia - Commonwealth	23 Nov 1944	AustLII		86
Associated Newspapers Ltd v FCT	[1944] HCA 24; 69 CLR 257; 7 ATD 406	High Court of Australia	Australia - Commonwealth	12 Sep 1944	AustLII		7
Official Assignee of Bombay v K R P Shroff (Bombay)	[1932] UKPC 35	Privy Council	United Kingdom	6 May 1932	BAILII
Permanent Trustee Co of NSW Ltd v Palmer	[1929] HCA 10	High Court of Australia	Australia - Commonwealth	27 Mar 1929	AustLII
Commissioner of Stamp Duties (Qld) v Donaldson	[1927] HCA 30; (1927) 39 CLR 539	High Court of Australia	Australia - Commonwealth	15 Aug 1927	AustLII		15
South Eastern Railway Co v Associated Portland Cement Manufacturers	[1909] UKLawRpCh 123; [1910] 1 Ch 12; 101 LT 865	Court of Chancery	United Kingdom	5 Nov 1909	CommonLII		14
Goldsmith v Colonial Finance, Mortgage, Investment & Guarantee Corporation Ltd	[1909] HCA 18; (1909) 8 CLR 241	High Court of Australia	Australia - Commonwealth	23 Apr 1909	AustLII		8
Bank of England v Cutler	[1908] UKLawRpKQB 69; [1908] 2 KB 208		United Kingdom	10 Apr 1908	CommonLII		9
Woodall v Clifton	[1905] UKLawRpCh 79; [1905] 2 Ch 257	Court of Chancery	United Kingdom	6 Jun 1905	CommonLII		28
Attorney-General v Jameson	[1905] 2 IR 218		Republic of Ireland	19 Dec 1904	BAILII		19

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- The Rules against Perpetuities and Excessive Accumulations (Report)	[1998] EWLC 251	Law Commission	United Kingdom	31 Mar 1998	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Rights to Acquire"	[2006] AUMPLawAYbk 6	Kelly, John	Australia	circa 2006	AustLII
Rewa Co-op Dairy Co Ltd & Another v Sharon Julie Anne Mckenzie & Others (Case Note)	[2004] JSPL 1	Journal of South Pacific Law		circa 2004	PacLII
"Arguing against the Economic of (Say) Corporations Law"	(2003) 26 University of New South Wales Law Journal 540	Wishart, David A	Australia	circa 2003	AustLII		1
"Transfer of Obligations"	(2001) 2 Melbourne Journal of International Law 209	Lennox, T M	Australia	circa 2001	AustLII
Shareholders And Their Obligation To Pay-Up For Shares - a Zambian Perspective	[1999] MurUEJL 30	Murdoch University Electronic Journal of Law	Australia	circa 1999	AustLII
"Legal Effect Of The Memorandum And Articles Of Association Of A Co After The Introduction Of The Companies And Securities Legislation (Miscellaneous Amendments) Act 1985" [1987] QITLawJl 4	(1987) 3 Queensland Institute of Technology Law Journal 45	Egert, G A	Australia - Queensland	circa 1987	AustLII
"Book Reviews"	(1964-1967) 2 University of Tasmania Law Review 210	Editors	Australia - Tasmania	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Elliot, In re; Kelly v Elliot	[1896] UKLawRpCh 111; [1896] 2 Ch 353	Court of Chancery	United Kingdom	24 Jun 1896	CommonLII		11
Collins v Barker	[1893] UKLawRpCh 4; [1893] 1 Ch 578	Court of Chancery	United Kingdom	13 Jan 1893	CommonLII		4
Mackenzie v Childers	[1889] UKLawRpCh 196; (1889) 43 Ch D 265	Court of Chancery	United Kingdom	19 Dec 1889	CommonLII		18
Re Dugdale	[1888] UKLawRpCh 60; 38 Ch D 176; 4 Co Litt 223		United Kingdom	22 Mar 1888	CommonLII		21
Bradford Banking Co Ltd v Henry Briggs, Son & Co Ltd	(1886) 12 AC 29		United Kingdom	circa 1886	LexisNexis / Westlaw		17
Re Rosher	[1884] UKLawRpCh 141; 26 Ch D 801; 53 LJCh 722; 53 LJCh 572	Court of Chancery	United Kingdom	28 May 1884	CommonLII		38
New London and Brazilian Bank v Brocklebank	[1882] UKLawRpCh 121; 21 Ch D 302	Court of Chancery	United Kingdom	8 May 1882	CommonLII		12
London and South Western Railway Co v Gomm	[1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449	Court of Chancery	United Kingdom	6 May 1882	CommonLII		129
Ex p Jay	[1880] UKLawRpCh 60; 14 Ch D 19		United Kingdom	26 Feb 1880	CommonLII		16
(1872) 21 WR 51	(1872) 21 WR 51		United Kingdom	circa 1872			1
Atkin v Moran	[1871] IR 6			circa 1871			19
[1863] Hlcas 367	[1863] HLCas 367	House of Lords	United Kingdom	circa 1863			1
Sir J B Walsh, Bart,-Appellant; Her Majesty's Secretary of State for India and the Attorney General,-Respondents	[1863] EngR 562; 11 ER 1068; (1863) 10 HLCas 367; 8 LT 839; 11 WB 823	House of Lords	United Kingdom	circa 1863	CommonLII		12
Hance v Truwhitt	[1862] EngR 270; 70 ER 1036; (1862) 2 John & H 216	Court of Chancery	United Kingdom	circa 1862	CommonLII		3
Whitmore v Mason	[1861] EngR 960; 2 John & H 204; 70 ER 1031	Court of Chancery	United Kingdom	circa 1861	CommonLII		18
Attwater v Attwater	[1853] EngR 1043; 18 Beav 330; 52 ER 131	Rolls Court	United Kingdom	circa 1853	CommonLII		13
Wilson v Greenwood	[1818] EngR 607; [1814-23] All ER 23; 1 Swanst 471; 36 ER 469		United Kingdom	circa 1814	CommonLII		13
21 Ch D 308	21 Ch D 308	Court of Chancery	United Kingdom		LexisNexis / Westlaw		1
20 Eq 18g	20 Eq 18G		United Kingdom				1