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[1988] Hkcfi 155 (13 May 1988)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Knight v Parry	(1972) 48 Tax Cas 580		United Kingdom	circa 1972			4
Lodge v FCT	[1972] ATR 251		Australia	circa 1972	Legal Online / Westlaw		4
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
Commissioner of Inland Revenue v Humphrey	[1970] HKTC 451		Hong Kong	circa 1970			4
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw		51
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Nolder v Walters	(1930) 15 Tax Cas 380; (1930) 46 TLR 397		United Kingdom	circa 1930	LexisNexis		22
Burton v Rednall	35 Tax Cas 435		United Kingdom	circa 1955			5
CIR v Robert P Burns	1 HKTC 1181		Hong Kong	circa 1955			2