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Nice Cheer Investment Ltd v Commissioner of Inland Revenue     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Icbc International Wealth Investment Ltd v Rollcash Investments Ltd	[2023] HKCFI 2585	Hong Kong Court of First Instance	Hong Kong	26 Oct 2023	HKLII
Koo Ming Kown v the Commissioner of Inland Revenue	[2018] HKCFI 2593	Hong Kong Court of First Instance	Hong Kong	23 Nov 2018	HKLII		6
Commissioner of Inland Revenue v Perfekta Enterprises Ltd	[2018] HKCA 544	Hong Kong Court of Appeal	Hong Kong	21 Aug 2018	HKLII		4
Re Manjit Kaur	[2018] HKCA 247	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII		37

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		31
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII		24
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Icbc International Wealth Investment Ltd v Rollcash Investments Ltd	[2023] HKCFI 2585	Hong Kong Court of First Instance	Hong Kong	26 Oct 2023	HKLII
Koo Ming Kown v the Commissioner of Inland Revenue	[2018] HKCFI 2593	Hong Kong Court of First Instance	Hong Kong	23 Nov 2018	HKLII		6
Commissioner of Inland Revenue v Perfekta Enterprises Ltd	[2018] HKCA 544	Hong Kong Court of Appeal	Hong Kong	21 Aug 2018	HKLII		4
Re Manjit Kaur	[2018] HKCA 247	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII		37
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
Commissioner of Taxation of the Commonwealth of Australia v Sun Alliance Investments Pty Ltd(In Liquidation)	(2005) 225 CLR 448		Australia - Commonwealth	circa 2005	Legal Online / Westlaw		2
[2005] CLR 288	[2005] CLR 288		Australia - Commonwealth	circa 2005	Legal Online / Westlaw		2
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw		21
[1977] Ch 78	[1977] Ch 78	Court of Chancery	United Kingdom	circa 1977	LexisNexis / Westlaw		2
Willingale v International Commercial Bank	[1976] 1 WLR 657		United Kingdom	circa 1976	LexisNexis / Westlaw		2
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		20
Minister of National Revenue v Anaconda American Brass Ltd	[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84		United Kingdom	circa 1956	LexisNexis / Westlaw		14
[1912] AC 443	[1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		38
Marra Developments Ltd v BW Rofe Pty Ltd	[1977] 2 NSWLR 616; (1977) 3 ACLR 185; 15 ATR 1		Australia - New South Wales	circa 1977	LexisNexis AU		75
Dalgety v Commissioner of Taxes SC Dunedin	[1912] NZGazLawRp 13; (1912) 31 NZLR 260; (1912) 14 GLR 428	New Zealand Gazette Law Reports	New Zealand	8 Mar 1912	NZLII		3
Jebsen & Co v CIR	[1949] HKLR 312		Hong Kong	circa 1949	Westlaw		2
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Naval Colliery Co Ltd v Inland Revenue Commissioners	(1928) 12 Tax Cas 1017		United Kingdom	circa 1928			8