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Leung Lai Fong v Ho Sin Ying 9

[2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581

Hong Kong Court of Final Appeal

Hong Kong

24th July, 2009

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Xiao Xiongwei, Sole Executor of the Estate of Tsang Wong Mei, Deceased v To Shing Wo and Siu Hing Fong As Managers of Tin Hau Wui	[2020] HKDC 1081	Hong Kong District Court	Hong Kong	24 Nov 2020	HKLII
[2019] Hkcfi 3995 (27 June 2019)	[2019] HKCFI 3995	Hong Kong Court of First Instance	Hong Kong	27 Jun 2019	HKLII
[2019] Hkcfi 3993 (27 June 2019)	[2019] HKCFI 3993	Hong Kong Court of First Instance	Hong Kong	27 Jun 2019	HKLII
[2019] Hkcfi 1170 (27 June 2019)	[2019] HKCFI 1170	Hong Kong Court of First Instance	Hong Kong	27 Jun 2019	HKLII
[2019] Hkcfi 1169 (27 June 2019)	[2019] HKCFI 1169	Hong Kong Court of First Instance	Hong Kong	27 Jun 2019	HKLII
Ali Asad v Torture Claims Appeal Board	[2018] HKCA 39	Hong Kong Court of Appeal	Hong Kong	31 Jan 2018	HKLII
Hksar v Wong Yat Man, Sunny	[2018] HKCA 35	Hong Kong Court of Appeal	Hong Kong	31 Jan 2018	HKLII		5
[2011] Hkcfi 466 (26 May 2011)	[2011] HKCFI 466	Hong Kong Court of First Instance	Hong Kong	26 May 2011	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é æ ¾æ³	[2010] HKCFI 1112	Hong Kong Court of First Instance	Hong Kong	5 Oct 2010	HKLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
é¦æ ¯ç¹å¥ æ ¿å ¨ é æ ¾æ³	[2010] HKCFI 1112	Hong Kong Court of First Instance	Hong Kong	5 Oct 2010	HKLII
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		4
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2007] HKCFA 78; [2008] 1 HKC 151; (2007) 10 HKCFAR 704; [2008] 2 HKLRD 40	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2007	HKLII		7
Ing Baring Securities (Hong Kong) Ltd v the Commissioner of Inland Revenue	[2007] HKCFA 66; [2008] 1 HKC 1; (2007) 10 HKCFAR 417; [2008] 1 HKLRD 412	Hong Kong Court of Final Appeal	Hong Kong	5 Oct 2007	HKLII		33
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
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Inland Revenue Commissioners v Hang Seng Bank Ltd	[1991] 1 AC 306		United Kingdom	circa 1991	LexisNexis / Westlaw		64
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251

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