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[2005] HKCFI 809 (9 September 2005)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
43 Counsel Journal of the Bar of England and Wales 2019	43 Counsel Journal of the Bar of England and Wales 2019	Counsel: Journal of the Bar of England and Wales	United Kingdom - England and Wales	circa 2019			2
Coker v Lord Chancellor	[2001] EWCA Civ 1756; [2002] IRLR 80; (2002) 99 LSG 26; [2002] ICR 321; [2002] Emp LR 91	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Nov 2001	BAILII		21
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898
Puzey v Commissioner of Taxation	[2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		109
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Cheung Wah Keung v Commissioner of Inland Revenue	[2002] HKCA 284; [2002] 3 HKLRD 773	Hong Kong Court of Appeal	Hong Kong	19 Nov 2002	HKLII		11
Yick Fung Estates Ltd v the Commissioner of Inland Revenue	[1999] HKCA 533; [2000] 1 HKC 588; [2000] 1 HKLRD 381	Hong Kong Court of Appeal	Hong Kong	3 Dec 1999	HKLII		2
Commissioner of Inland Revenue v Magna Industrial Co Ltd	[1996] HKCA 497; [1996] 4 HKC 55; [1997] HKLRD 173	Hong Kong Court of Appeal	Hong Kong	17 Dec 1996	HKLII		10
Kwong Mile Services Ltd v Commissioner of Inland Revenue	[2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168	Hong Kong Court of Final Appeal	Hong Kong	8 Jul 2004	HKLII		133
So Kai Tong Stanley v the Commissioner of Inland Revenue	[2004] HKCFI 41; [2004] 2 HKLRD 416	Hong Kong Court of First Instance	Hong Kong	20 Jan 2004	HKLII		2
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Runa Begum v Tower Hamlets London Borough Council	[2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20	House of Lords	United Kingdom - Scotland	13 Feb 2003	BAILII		227
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
and Aden	[1937] 3 All ER 709		United Kingdom	circa 1937	LexisNexis		4
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Ltd v Adamson	16 Tax Cas 293		United Kingdom	circa 2003			4
FCT v Spotless Services Ltd	(1996) 168 CLR 404		Australia - Commonwealth	circa 1996	Legal Online / Westlaw		2
Harrods (Buenos Aires) Ltd v Taylor-Gooby	(1964) 41 Tax Cas 450		United Kingdom	circa 1964			4
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden	[1937] AC 685; (1937) 2 All ER 291		United Kingdom	circa 1937	LexisNexis / Westlaw		16
Harris	(1937) 21 Tax Cas 528		United Kingdom	circa 1937			9
Lee Ting Sang v Chung Chi Keung	[1990] 1 HKLR 764		Hong Kong	circa 1990	Westlaw		2
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
Irc	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions	[2003] 2 AC 295		United Kingdom	circa 2003	LexisNexis / Westlaw		210