Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd

JurisdictionUK Non-devolved
Judgment Date1964
Date1964
CourtPrivy Council
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72 cases
  • Dolan v A.B. Company Ltd
    • Ireland
    • Supreme Court
    • 1 January 1970
    ...2 All E.R. 279. 60 [1926] A.C. 205. 61 [1935] A.C. 431. 62 (1964) 110 C.L.R. 387, 419. 63 [1926] A.C. 205. 64 [1927] 1 K.B. 719. 65 [1964] A.C. 948. 66 [1932] 1 K.B. 124. 67 [1926] A.C. 205. 68 [1946] 1 All E.R. 642. 69 [1949] A.C. 521. 70 (1958) 38 T.C. 216. 71 [1926] A.C. 205. 72 [1964] 1......
  • Wharf Properties Ltd v Commissioner of Inland Revenue
    • United Kingdom
    • Privy Council
    • 27 January 1997
    ...233 Chancery Lane Safe Deposit and Offices Co Ltd v IR CommrsELR[1966] AC 85 Commr of Taxes v Nchanga Consolidated Copper Mines Ltd ELR[1964] AC 948 European Investment Trust Co Ltd v Jackson (HMIT) TAX(1932) 18 TC 1 IR Commr v Swire Pacific Ltd [1979] 1 HKTC 1145 Hallstroms Pty Ltd v Feder......
  • BFH v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 22 August 2013
    ...Commonwealth of Australia v Citylink Melbourne Ltd (2006) 228 CLR 1 (refd) Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948 (folld) Comptroller of Income Tax v ACC [2010] 2 SLR 1189 (folld) Comptroller of Income Tax v IA [2006] 4 SLR (R) 161; [2006] 4 SLR 161 (fol......
  • Dolan (Inspector of Taxes) v AB Co Ltd
    • Ireland
    • High Court
    • 11 March 1966
    ...Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224. Commissioner of Taxes v Nchanga Consolidated Copper Mines [1964] 2 WLR 339. Davis v M 2 ITC 320, [1947] IR Evans v Wheatley 38 TC 216. General Reversionary Interest and Investment Co Ltd v Hancock 7 TC 358, [1939......
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1 books & journal articles
  • RECONSIDERING THE INCOME TAX TREATMENT OF INVESTIGATION FEES.
    • Canada
    • University of Toronto Faculty of Law Review Vol. 79 No. 2, March 2021
    • 22 March 2021
    ...note 50 at 264-265. (66) Johns-Manville, supra note 11 at para 18, citing Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd, [1964] AC 948, 43 ATC 20 (67) Johns-Manville, supra note 11 at paras 16, 20, 28; Rio Tinto TCC, supra note 4 at paras 74, 79. (68) Johns-Manville, supra n......

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