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Wharf Properties Ltd v Commissioner of Inland Revenue 3

[1995] HKCA 552; [1996] 1 HKC 535; [1995] 2 HKLR 552

Hong Kong Court of Appeal

Hong Kong

13th December, 1995

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12

Legislation Cited

Legislation Name	Provision
Finance Act 1971	s16, s17

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CIR v Swire Pacific Ltd	[1979] HKTC 1145		Hong Kong	circa 1979			4
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
Tai On Machinery Works, Ltd v CIR	[1969] HKTC 411		Hong Kong	circa 1969			6
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
Bond v Barrow Haematite Steel Co	[1902] UKLawRpCh 9; [1902] 1 Ch 353	Court of Chancery	United Kingdom	18 Jan 1902	CommonLII		51

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