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Ranon Ltd v Commissioner of Inland Revenue   flag  1

[1998] HKCFI 584; [1999] 1 HKC 517; [1999] 1 HKLRD 802
Hong Kong Court of First Instance
Hong Kong
27th November, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Secan Ltd v Commissioner of Inland Revenue [2000] HKCA 358; [2000] 1 HKLRD 532 Hong Kong Court of Appeal Hong Kong 16 Feb 2000 HKLII flag 2
Ranon Ltd v Commissioner of Inland Revenue [2000] HKCA 370 Hong Kong Court of Appeal Hong Kong 16 Feb 2000 HKLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"When is Income under Long-term Contracts Derived?" [2002] RevenueLawJl 6 Teck, Tan How Australia circa 2002 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 31
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes) (1971) 48 Tax Cas 257 United Kingdom circa 1971 flag 19
Commissioner of Inland Revenue v Mutual Investment Co Ltd [1966] UKPC 19; [1967] AC 587; [1966] TR 301 Privy Council United Kingdom 20 Jul 1966 BAILII flag 17
Lo & Lo v Commissioner of Inland Revenue [1984] 2 HKTC 34 Hong Kong circa 1984 flag 11
Snell v Rosser, Thomas & Co Ltd [1968] 1 All ER 600 United Kingdom circa 1968 LexisNexis flag 4
Orchard Parks Ltd v Pogson (1964) 42 Tax Cas 442 United Kingdom circa 1964 flag 4
Investment & Mortgage Co Ltd v Worthington [1958] 2 All ER 230 United Kingdom circa 1958 LexisNexis flag 3
Secan Ltd v Commissioner of Inland Revenue [2000] HKCA 358; [2000] 1 HKLRD 532 Hong Kong Court of Appeal Hong Kong 16 Feb 2000 HKLII flag 2
"When is Income under Long-term Contracts Derived?" [2002] RevenueLawJl 6 Teck, Tan How Australia circa 2002 AustLII flag
Ranon Ltd v Commissioner of Inland Revenue [2000] HKCA 370 Hong Kong Court of Appeal Hong Kong 16 Feb 2000 HKLII flag

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