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Lionel Simmons Properties) v Inland Revenue Commissioners     11

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
Marcel Brogden v Revenue & Customs	[2006] UKVAT V19827	VAT & Duties Tribunals	United Kingdom	10 Oct 2006	BAILII
Ketua Pengarah Hasil Dalam Negeri v Penang Realty SDN BHD - No: W-01-10-1997	[2006] MYCA 27	Court of Appeal of Malaysia	Malaysia	20 Apr 2006	AsianLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR MT2006/1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2006] ATOMTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2005] ATODMTR MT2005/D1	Australian Taxation Office	Australia - Commonwealth	14 Dec 2005	AustLII
Kings v HM Inspector of Taxes	[2004] UKSC SPC00402	United Kingdom Supreme Court	United Kingdom	8 Mar 2004	BAILII
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number	[2004] ATODMTR MT2004/D3	Australian Taxation Office	Australia - Commonwealth	15 Dec 2004	AustLII
MT 1999/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number ('ABN')	[1999] ATODMTROS MT1999/D1	Australian Taxation Office	Australia - Commonwealth	27 Oct 1999	AustLII
[1990] HKCA 241 (4 September 1990)	[1990] HKCA 241	Hong Kong Court of Appeal	Hong Kong	4 Sep 1990	HKLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"GST and an 'Enterprise': a Consideration of Trade in the Context of the Subdivision of Land"	(2000) 3 (6) Journal of Australian Taxation 440	Maples, Andrew	Australia	circa 2000	AustLII