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Hit Finance Ltd v Commissioner of Inland Revenue   flag  4

[2007] HKCFI 125
Hong Kong Court of First Instance
Hong Kong
13th February, 2007

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioner of Inland Revenue v Hongkong International Terminals Ltd [2008] HKCFA 55 Hong Kong Court of Final Appeal Hong Kong 26 Jun 2008 HKLII flag
Commissioner of Inland Revenue v Hit Finance Ltd [2008] HKCFA 54 Hong Kong Court of Final Appeal Hong Kong 26 Jun 2008 HKLII flag
Commissioner of Inland Revenue v Hit Finance Ltd [2008] HKCFA 41 Hong Kong Court of Final Appeal Hong Kong 19 May 2008 HKLII flag
Commissioner of Inland Revenue v Hongkong International Terminals Ltd [2007] HKCFA 82; (2007) 10 HKCFAR 717; [2008] 2 HKLRD 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag 4

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s260
Finance Act 1960 s16, s28, s43

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
[2003] Ukhl 70 [2003] UKHL 70; [2004] STI 50 House of Lords United Kingdom circa 2003 BAILII flag 7
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 flag 11
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
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 flag 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 flag 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 flag 18
Europa Oil (NZ) Ltd v IRC [1976] 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
Commissioner [1975] 1 WLR 1615 United Kingdom circa 1975 LexisNexis / Westlaw flag 10
Commissioner [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Commissioners of Inland Revenue v Kleinwort, Benson Ltd (1968) 45 Tax Cas 369 United Kingdom circa 1968 flag 8
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 flag 118
Commissioner of Inland Revenue v Hang Seng Bank Ltd 2 HKTC 614 Hong Kong circa 2001 flag 7

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