Thwaites v Commissioner of Income Tax

JurisdictionJamaica
Date1973
CourtRevenue Court (Jamaica)
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2 cases
  • Andermatt Investments Pte Ltd v Comptroller of Income Tax
    • Singapore
    • Court of Appeal (Singapore)
    • 12 août 1995
    ... ... on `capital employed in acquiring the (rental) income` - the capital was employed to pay up a debt due to the vendors of the shares: see Thwaites v Commissioner of Income Tax ... The vesting of the property as a return of capital in specie cannot convert an overdraft taken to extinguish a ... ...
  • Andermatt Investments Pte Ltd v Comptroller of Income Tax
    • Singapore
    • High Court (Singapore)
    • 27 septembre 1994
    ...4538 (refd) Ronpibon Tin No Liability v Federal Commissioner of Taxation (1949) 78 CLR 47 (refd) Thwaites v Commissioner of Income Tax (1973) 27 WIR 181 (refd) Yeung v Federal Commissioner of Taxation88 ATC 4193 (distd) Income Tax Act (Cap 134)s 14 (1) (a) (consd);ss 10 (1),35, 37, 38,42 In......
1 books & journal articles
  • TAX AVOIDANCE GONE SOUR
    • Singapore
    • Singapore Academy of Law Journal No. 1996, December 1996
    • 1 décembre 1996
    ...at 72. 11 In the Court of Appeal, supra, note 2 at 457. 12 Supra, note 2 at 73 (High Court). See also Chao J at [1995] 3 SLR at 457. 13 (1973) 27 WIR 181. 14 [1982] 2 MLJ 46. 15 Supra, note 2 at 74 (High Court). 16 Ibid, at 458 (Court of Appeal). 17 See, for example, the Malaysian Privy Cou......

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