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"How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
"s Troubling Successful Tax System"	[2002] British Tax Review 212	British Tax Review	United Kingdom	circa 2002	Westlaw		2
Shiu Wing Ltd v Commissioner of Estate Duty	[2000] HKCFAR 215; (2000) 3 HKLRD 76		Hong Kong	circa 2000			1
[1999] Tax Notes International 1441	[1999] Tax Notes International 1441	Tax Notes International	United States	circa 1999			1
Commissioner of Inland Revenue v HK-TVB International Ltd	[1992] 2 AC 397		United Kingdom	circa 1992	LexisNexis / Westlaw		28
Inland Revenue Commissioners v Hang Seng Bank Ltd	[1991] 1 AC 306		United Kingdom	circa 1991	LexisNexis / Westlaw		64
Commissioner of Inland Revenue v Waylee Investments Ltd	(1989) 3 HKTC 410		Hong Kong	circa 1989			1
Richfield International Land and Investment Co Ltd v Commissioner of Inland Revenue	(1988) 2 HKTC 444		Hong Kong	circa 1988			1
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Commissioner of Inland Revenue v Dr Chang Liang-Jen	(1977) 1 HKTC 975		Hong Kong	circa 1977			2
Commissioner of Inland Revenue v The Hong Kong and Whampoa Dock Co Ltd	[1960] HKLR 166; (1960) 1 HKTC 85		Hong Kong	circa 1960	Westlaw		15
Provincial Treasurer of Manitoba v Wm Wrigley Jr Co Ltd	[1950] AC 1		United Kingdom	circa 1950	LexisNexis / Westlaw		1
International Harvester Co of Canada Ltd v Provincial Tax Commission	[1949] AC 36		United Kingdom	circa 1949	LexisNexis / Westlaw		4
Commissioner of Taxation (NSW) v Hillsdon Watts Ltd	[1937] HCA 13; 57 CLR 36; [1937] ALR 265; 4 ATD 199; 1 AITR 42	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII		18
FCT v W Angliss & Co Pty Ltd	[1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331	High Court of Australia	Australia - Commonwealth	1 Oct 1931	AustLII		17
Commissioner of Taxation (WA) v D & W Murray Ltd	[1929] HCA 21; (1929) 42 CLR 332; 35 ALR 289; 1 ATD 340	High Court of Australia	Australia - Commonwealth	19 Sep 1929	AustLII		16
Leeming v Jones	(1929) 25 Tax Cas 333		United Kingdom	circa 1929			1
Michell v FCT	[1927] ArgusLawRp 88; (1927) 46 CLR 413; 34 ALR 25	Argus Law Reports	Australia - Commonwealth	13 Oct 1927	AustLII		4
FCT v St Helens Farm (ACT) Pty Ltd	(1927) 39 CLR 468; 34 ALR 23		Australia - Commonwealth	11 Apr 1927	AustLII		34
CIR v Maxse	[1918] 2 KB 715; (1919) 12 Tax Cas 41		United Kingdom	circa 1918	LexisNexis / Westlaw		7
Lovell & Christmas, Ld v Commissioner of Taxes	[1907] UKLawRpAC 56; [1908] AC 46		United Kingdom	31 Oct 1907	CommonLII		25
Commissioners of Taxation v Kirk	[1900] UKLawRpAC 38; [1900] AC 588		United Kingdom	27 Jun 1900	CommonLII		65