by Paul Cutler | Nov 6, 2009 | Uncategorised
Although I usually try and limit this blog to Australian cases, I couldn’t resist writing something about the UK Court of Appeal case The Commissioners for Her Majesty’s Revenue & Customs v Proctor & Gamble UK. This was another tax case where...
by Paul Cutler | Nov 6, 2009 | Uncategorised
Reading tax cases is generally something that should be avoided at all costs, however, it appears that they are a rich source of (amusing) definitional issues. The issue which occupied the High Court in the 1932 case of Herbert Adams v Federal Commissioner of Taxation...
by Paul Cutler | Oct 22, 2009 | Uncategorised
Inspired by my previous post about statutory definitions of stock, I came across the 1949 High Court case of Deputy Commissioner of Taxation v Zest Manufacturing. The issue before the High Court was whether the respondent’s fish food fell within a sales tax...
by Paul Cutler | Oct 3, 2009 | Uncategorised
There has been some debate for some time about the role of “good faith” and good faith negotiations in contract law in Australia. These views were recently canvassed by the NSW Court of Appeal in United Group Rail Services Limited v Rail Corporation New...
by Paul Cutler | Sep 13, 2009 | Uncategorised
There is a phenomenon in Australian corporate law called the phoenix company. Bringing about a phoenix basically involves an abuse of the corporate insolvency laws. A company trades, accumulates debts (often substantial) and then sells or transfers all its assets to a...
RSS - Posts