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[2011] Hkcfi 594 (28 June 2011)   flag 

[2011] HKCFI 594
Hong Kong Court of First Instance
Hong Kong
28th June, 2011

Legislation Cited

Legislation Name Provision
Ordinance (ACT) s2, s14, s15, s16, s17, s18

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
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 flag 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 flag 133
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
Commissioner of Inland Revenue v Quitsubdue Ltd [1999] HKCFI 241; [1999] 3 HKC 233; [1999] 2 HKLRD 481 Hong Kong Court of First Instance Hong Kong 30 Apr 1999 HKLII flag 4
Ransom v Higgs [1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281 House of Lords United Kingdom 13 Nov 1974 BAILII flag 75
Duple Motor Bodies Ltd v Ostime [1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739 House of Lords United Kingdom 28 Mar 1961 BAILII flag 31
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58
Inland Revenue Commissioners v Hang Seng Bank Ltd [1991] 1 AC 306 United Kingdom circa 1991 LexisNexis / Westlaw flag 64
Patrick v Broadstone Mills Ltd (1953) 35 Tax Cas 44 United Kingdom circa 1953 flag 7
Dublin (Corporation Of) v M'Adam [1887] IELawRp 82 20 LRI 497 Republic of Ireland 16 Jun 1887 BAILII flag 7
R v Canadian Eagle Oil Co Ltd [1946] AC 119; [1945] 2 All ER 499 United Kingdom circa 1946 LexisNexis / Westlaw flag 32
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Imperial Tobacco v Kelly (HMIT) 25 Tax Cas 292 United Kingdom circa 2008 flag 14
Sharkey v Wernher [1956] AC 58; 36 Tax Cas 275 United Kingdom circa 1956 LexisNexis / Westlaw flag 38
Dublin Corporation v M'Adam 2 Tax Cas 387 United Kingdom circa 2008 flag 9
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
Lands Brothers v Simpson 19 Tax Cas 62 United Kingdom circa 2008 flag 5
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Medical Council of Hong Kong v Chow Siu Shek (2000) 3 HKCFAR 144; [2000] 2 HKLRD 674; [2000] 2 HKC 428 Hong Kong circa 2000 flag 83
Thomas Mangin And Inland Revenue Commissioner [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes) [1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313 United Kingdom circa 1971 LexisNexis / Westlaw flag 20
Collector of Stamp Revenue v Arrowtown Assets Ltd [2004] 1 HKLRD 77; (2003) 6 HKCFAR 517 Hong Kong circa 2003 flag 23
Watson Brothers v Hornby 168 LT 109 United Kingdom circa 1971 flag 3
Davies (HM Inspector of Taxes) v Shell Co of China Ltd (1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121 United Kingdom circa 1951 flag 21
Willingale v International Commercial Bank Ltd [1978] AC 834 United Kingdom circa 1978 LexisNexis / Westlaw flag 21
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
Commissioners of Inland Revenue v Cock Russell & Co Ltd [1949] 2 All ER 889; (1949) 29 Tax Cas 387 United Kingdom circa 1949 LexisNexis flag 14
Marx v Inland Revenue Commissioner [1970] NZLR 182 New Zealand circa 1970 LexisNexis flag 9

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