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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 † 
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
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
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
[1987] Hkcfi 62 (13 March 1987) [1987] HKCFI 62 Hong Kong Court of First Instance Hong Kong 13 Mar 1987 HKLII flag

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 † 
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
R v Canadian Eagle Oil Co Ltd [1946] AC 119; [1945] 2 All ER 499 United Kingdom circa 1946 LexisNexis / Westlaw flag 32
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
1 KB 64 1 KB 64 United Kingdom circa 1969 LexisNexis / Westlaw flag 12
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
Sanderson (Inspector of Taxes) v Durbidge 36 Tax Cas 239; [1955] 1 WLR 1087 United Kingdom circa 1955 LexisNexis / Westlaw flag 4
Perry v Astor [1935] AC 398; 19 Tax Cas 255 United Kingdom circa 1935 LexisNexis / Westlaw flag 4
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
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
[1912] SC 1108 [1912] SC 1108 United Kingdom - Scotland circa 1912 flag 2
Canadian Eagle Oil Co Ltd v R 27 Tax Cas 205 United Kingdom circa 1969 flag 2
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
[1969] All Er 215 [1969] All ER 215 United Kingdom circa 1969 LexisNexis 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
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
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
Miles v Morrow (1940) 23 Tax Cas 465 United Kingdom circa 1940 flag 1
Johnstone v Chamberlain (1933) 17 Tax Cas 706 United Kingdom circa 1933 flag 1
Scottish Shire Line Ltd v Lethem 6 Tax Cas 91 United Kingdom circa 1994 flag 1
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
[1987] Hkcfi 62 (13 March 1987) [1987] HKCFI 62 Hong Kong Court of First Instance Hong Kong 13 Mar 1987 HKLII flag

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