Wharf Properties Ltd v Commissioner of Inland Revenue
| Jurisdiction | UK Non-devolved |
| Judgment Date | 27 January 1997 |
| Date | 27 January 1997 |
| Court | Privy Council |
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18 cases
- Commissioner of Taxation v Anovoy Pty Ltd
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Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
...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......
- Broken Hill Pty Company Ltd v Commissioner of Taxation
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IA v Comptroller of Income Tax
...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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