Wharf Properties Ltd v Commissioner of Inland Revenue

JurisdictionUK Non-devolved
Judgment Date27 January 1997
Date27 January 1997
CourtPrivy Council
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20 cases
  • Commissioner of Taxation v Anovoy Pty Ltd
    • Australia
    • Federal Court
    • Invalid date
  • Broken Hill Pty Company Ltd v Commissioner of Taxation
    • Australia
    • Federal Court
    • Invalid date
  • Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 18 November 2022
    ...that a more relevant test was to see “for what the payment was made.” 87 In Wharf Properties Ltd v Commissioner of Inland Revenue [1997] STC 351, the Judicial Committee of the Privy Council emphasised the importance of the purpose for which money is spent when deciding whether it is of a re......
  • IA v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 22 December 2005
    ...the judgment of Hoffman J with approval. 30 I now come to the Hong Kong case of Wharf Properties Ltd v Commissioner of Inland Revenue [1997] AC 505 (“Wharf”). In Wharf, the taxpayer was a property development company which had acquired an old tramway depot for redevelopment of a commercial ......
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