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Hong v A & R Brown Ltd , Salsbury v Woodland   flag  3

[1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651
House of Lords
United Kingdom
23rd July, 1969

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commnr of Customs (Import), Mumbai v M/S Dilip Kumar and Co [2018] INSC 605 Supreme Court of India India 30 Jul 2018 LIIofIndia flag
Kerala Financial Corpn v Cit [1994] INSC 318; 1994 2 SCALE 1026; 1994 4 JT 191; 1994 4 SCC 375; AIR 1994 SC 2416 Supreme Court of India India 12 May 1994 LIIofIndia flag 1
[1987] Hkcfi 62 (13 March 1987) [1987] HKCFI 62 Hong Kong Court of First Instance Hong Kong 13 Mar 1987 HKLII flag
Hong v A & R Brown Ltd , Salsbury v Woodland [1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651 House of Lords United Kingdom 23 Jul 1969 BAILII flag 3

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Finance Act 1927
Finance Act 1957
Finance Act 1963 s13

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Hong v A & R Brown Ltd , Salsbury v Woodland [1969] UKHL 10; [1970] AC 362; (1969) 3 All ER 215; [1969] TR 269; [1969] 3 WLR 557; 45 Tax Cas 651 House of Lords United Kingdom 23 Jul 1969 BAILII flag 3
[1969] All Er 215 [1969] All ER 215 United Kingdom circa 1969 LexisNexis flag 1
Customs and Excise Commissioners v Top Ten Promotions Ltd (1969) 3 All ER 85; [1969] 1 WLR 1163 United Kingdom circa 1969 LexisNexis flag 34
ante [1969] 1 Ch 293; [1968] 1 All ER 643; [1968] 3 WLR 442 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 1
[1968] 3 All Er 1; [1970] AC 362; [1969] 3 WLR 557 [1968] 3 All ER 1; [1970] AC 362; [1969] 3 WLR 557 United Kingdom circa 1969 LexisNexis flag 1
Prince v Phillips (1961) 39 Tax Cas 477 United Kingdom circa 1961 flag 1
Williams v Doulton (1948) 28 Tax Cas 522 United Kingdom circa 1948 flag 1
R v Canadian Eagle Oil Co Ltd [1946] AC 119; [1945] 2 All ER 499 United Kingdom circa 1946 LexisNexis / Westlaw flag 32
Miles v Morrow (1940) 23 Tax Cas 465 United Kingdom circa 1940 flag 1
Perry v Astor [1935] AC 398; 19 Tax Cas 255 United Kingdom circa 1935 LexisNexis / Westlaw flag 4
Johnstone v Chamberlain (1933) 17 Tax Cas 706 United Kingdom circa 1933 flag 1
Lady Miller v Commissioners of Inland Revenue [1930] UKHL TC_15_25; [1930] AC 222; (1930) 15 Tax Cas 25 House of Lords United Kingdom 6 Feb 1930 BAILII flag 5
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
Martin v Lowry; Martin v Commissioners of Inland Revenue [1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297 United Kingdom circa 1926 LexisNexis / Westlaw flag 23
Ricketts v Colquhoun (1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118 United Kingdom circa 1925 LexisNexis / Westlaw flag 48
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
[1912] SC 1108 [1912] SC 1108 United Kingdom - Scotland circa 1912 flag 2
Sanderson (Inspector of Taxes) v Durbidge 36 Tax Cas 239; [1955] 1 WLR 1087 United Kingdom circa 1955 LexisNexis / Westlaw flag 4
Canadian Eagle Oil Co Ltd v R 27 Tax Cas 205 United Kingdom circa 1969 flag 2
Scottish Shire Line Ltd v Lethem 6 Tax Cas 91 United Kingdom circa 1969 flag 1
Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel 3 Tax Cas 53; [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 3
1 KB 64 1 KB 64 United Kingdom circa 1969 LexisNexis / Westlaw flag 12

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