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[1990] Hkca 166 (15 June 1990)   flag 

[1990] HKCA 166
Hong Kong Court of Appeal
Hong Kong
15th June, 1990

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1905-08] HKLR 70 [1905-08] HKLR 70 Hong Kong circa 1905 Westlaw flag 3
[1920] AC 314 [1920] AC 314 United Kingdom circa 1920 LexisNexis / Westlaw flag 2
[1945] WN 38 [1945] WN 38 United Kingdom circa 1945 flag 2
[1966] Ch 425 [1966] Ch 425 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 2
[1988] HKLR 247 [1988] HKLR 247 Hong Kong circa 1988 Westlaw flag 2
Bourne v Keane [1919] AC 815 United Kingdom circa 1919 LexisNexis / Westlaw flag 34
Chichester Diocesan Fund and Board of Finance (Incorp) v Simpson [1944] UKHL 2; [1944] AC 341; [1944] 2 All ER 60 House of Lords United Kingdom 21 Jun 1944 BAILII flag 47
Cocks v Manners [1871] UKLawRpEq 152; 12 Eq 574 United Kingdom 26 Jul 1871 CommonLII flag 56
Farley v Westminster Bank [1939] UKHL 1; [1939] AC 430; [1939] 3 All ER 491; [1939] SLT 228; [1939] SC (HL) 6 House of Lords United Kingdom - Scotland circa 1939 BAILII flag 23
Freke v Lord Carbery [1873] UKLawRpEq 121; 16 Eq 461 United Kingdom 3 Jul 1873 CommonLII flag 22
Gamille and Henry Breyfus Foundation Inc v Inland Revenue Commissioners (1954) 1 Ch 672 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 16
Gilmour v Coats [1919] AC 426 United Kingdom circa 1919 LexisNexis / Westlaw flag 2
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 52
Gouriet v Union of Post Office Workers [1977] UKHL 5; [1978] AC 435; [1977] 3 All ER 70; [1977] 3 WLR 300 House of Lords United Kingdom 26 Jul 1977 BAILII flag 424
Hauxwell v Barton-upon-Humber UDC [1974] Ch 432 Court of Chancery United Kingdom circa 1974 LexisNexis / Westlaw flag 13
Hetherington (decd), In re; Gibbs v McDonnell [1990] Ch 1; [1989] 2 All ER 129; [1989] 2 WLR 1094 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 47
Hoare v Osborne [1866] UKLawRpEq 37; [1861-73] All ER 675; 1 Eq 585; 5 Jac 180 United Kingdom 17 Feb 1866 CommonLII flag 18
Income Tax Commissioners v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Inland Revenue Commissioners v Baddeley [1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525 House of Lords United Kingdom 17 Feb 1955 BAILII flag 51
Lau Leung Shi v Lau Po Tsun (1911) 6 HKLR 149 Hong Kong circa 1911 Westlaw flag 8
Lau Leung Shi v Lau Po Tsun [1911] HKLR 149 Hong Kong circa 1911 Westlaw flag 3
Lazard Bros & Co v Midland Bank Ltd [1932] 1 KB L24; [1933] AC 289; [1932] All ER 571; 49 TLR 94; 148 LT 242 United Kingdom circa 1932 LexisNexis / Westlaw flag 136
Leahy v Attorney-General for New South Wales [1959] UKPC 1; [1959] AC 457; [1959] 2 All ER 300 Privy Council United Kingdom circa 1959 BAILII flag 52
London County Council v Attorney-General [1902] UKLawRpAC 3; [1901] UKLawRpCh 47; [1902] AC 165; [1901] 1 Ch 781; 1 CLL 781; 86 LT 161 Court of Chancery United Kingdom 28 Feb 1901 CommonLII flag 63
National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217 House of Lords United Kingdom 2 Jul 1947 BAILII flag 96
Neville Estates Ltd v Madden [1962] Ch 832 Court of Chancery United Kingdom circa 1962 LexisNexis / Westlaw flag 39
Ng Chi-fong v Hui Ho Pui-fun [1987] HKLR 462 Hong Kong circa 1987 Westlaw flag 4
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
Re Caus [1934] Ch 162 Court of Chancery United Kingdom circa 1934 LexisNexis / Westlaw flag 7
Re Coats' Trusts [1948] Ch 340 Court of Chancery United Kingdom circa 1948 LexisNexis / Westlaw flag 4
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 51
Re Hummeltenberg [1923] 1 Ch 237; [1923] All ER 49 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 18
Re Lowin (deceased) [1967] 2 NSWR 140 Australia - New South Wales circa 1967 flag 12
Re Recher's Will Trusts [1972] Ch 526; [1971] 3 All ER 401 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 25
Re Robinson [1931] 2 Ch 122 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 23
Re Scarisbrick [1951] Ch 622; [1951] 1 All ER 822 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 32
Shore v Wilson (1842) 9 Cl & F 355; 8 ER 450; 4 St Tr NS 1370 House of Lords United Kingdom circa 1842 flag 82
Strickland v Weldon [1885] UKLawRpCh 23; (1885) 28 Ch D 426 Court of Chancery United Kingdom 27 Jan 1885 CommonLII flag 8
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Wallis v Solicitor General for New Zealand [1903] AC 173 United Kingdom circa 1903 LexisNexis / Westlaw flag 51
Ware v Cumberlege [1855] EngR 686; 52 ER 697; (1855) 20 Beav 503 Rolls Court United Kingdom circa 1855 CommonLII flag 29
Williams' Trustees v Inland Revenue Commissioners [1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513 House of Lords United Kingdom 21 Mar 1947 BAILII flag 63
Yeap Cheah Neo v Ong Cheng Neo [1875] UKLawRpPC 14; 6 PC 381; 390 LJCh 145 Court of Chancery United Kingdom 28 Jul 1875 CommonLII flag 55
2 Ch 451 2 Ch 451 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 14
64 TLR 193 64 TLR 193 United Kingdom circa 1947 LexisNexis flag 2

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