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[2007] HKCFI 144 (13 February 2007)    

Legislation Cited

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		7
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		86
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
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 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
Europa Oil (NZ) Ltd v IRC	[1976] 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
Commissioner	[1975] 1 WLR 1615		United Kingdom	circa 1975	LexisNexis / Westlaw		10
Commissioner	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
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 Hang Seng Bank Ltd	2 HKTC 614		Hong Kong	circa 2001			7
Commissioners of Inland Revenue v Kleinwort, Benson Ltd	(1968) 45 Tax Cas 369		United Kingdom	circa 1968			8