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

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
[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
[1969] All Er 215 [1969] All ER 215 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
Sanderson (Inspector of Taxes) v Durbidge 36 Tax Cas 239; [1955] 1 WLR 1087 United Kingdom circa 1955 LexisNexis / Westlaw flag 4
R v Canadian Eagle Oil Co Ltd [1946] AC 119; [1945] 2 All ER 499 United Kingdom circa 1946 LexisNexis / Westlaw flag 32
Perry v Astor [1935] AC 398; 19 Tax Cas 255 United Kingdom circa 1935 LexisNexis / Westlaw flag 4
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
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 LexisNexis / Westlaw flag 12
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
Before the Finance [1909-10] Act 1910 United Kingdom circa 1910 flag 69
Scottish Shire Line Ltd v Lethem 6 Tax Cas 91 United Kingdom circa 1994 flag 1
Williams v Doulton (1948) 28 Tax Cas 522 United Kingdom circa 1948 flag 1
Canadian Eagle Oil Co Ltd v R 27 Tax Cas 205 United Kingdom flag 2
[1912] SC 1108 [1912] SC 1108 United Kingdom - Scotland circa 1912 flag 2
Miles v Morrow (1940) 23 Tax Cas 465 United Kingdom circa 1940 flag 1
Prince v Phillips (1961) 39 Tax Cas 477 United Kingdom circa 1961 flag 1
Johnstone v Chamberlain (1933) 17 Tax Cas 706 United Kingdom circa 1933 flag 1

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