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[1991] HKCFI 284 (8 November 1991)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Anglo-Continental Guano Works v Bell	3 Tax Cas 239		United Kingdom				10
Avco Financial Services Ltd v FCT	[1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668	High Court of Australia	Australia - Commonwealth	circa 1982	AustLII		42
Beauchamp (Inspector of Taxes) v FW Woolworth Plc	61 Tax Cas 542		United Kingdom				4
Davies (HM Inspector of Taxes) v Shell Co of China Ltd	(1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121		United Kingdom	circa 1951			21
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom	circa 1951			14
Lombard Australia Ltd v Commissioner of Taxation (Cth)	43 FLR 258; 10 ATR 743		Australia	circa 1951	Legal Online / Westlaw		2
Overseas Containers (Finance) Ltd v Stoker	61 Tax Cas 473		United Kingdom	circa 1951			6
Pattison v Marine Midland Ltd	57 Tax Cas 219		United Kingdom	circa 1951			3
Scottish North American Trust, Ltd v Farmer	9 Tax Cas 693		United Kingdom	circa 1951			2
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16