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[2006] HKCA 511 (22 December 2006)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Commissioner of Inland Revenue v Secan Ltd	[2000] HKCFA 22; [2000] 4 HKC 302; (2000) 3 HKCFAR 411; [2000] 3 HKLRD 627	Hong Kong Court of Final Appeal	Hong Kong	8 Dec 2000	HKLII		13
Bunting v Commissioner of Taxation	(1989) 24 FCR 283; (1989) 90 ALR 427; (1989) 20 ATR 1579	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw		18
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
Cir v Howe	(1977) 1 HKTC 936		Hong Kong	circa 1977			2
Cir v D H Howe	[1977] HKLR 436		Hong Kong	circa 1977	Westlaw		3
Europa Oil v IRC	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Commissioners of Inland Revenue v Kleinwort, Benson Ltd	(1968) 45 Tax Cas 369		United Kingdom	circa 1968			8
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
Harris	(1937) 21 Tax Cas 528		United Kingdom	circa 1937			9