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China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue   flag  2

[2020] HKCFI 1649
Hong Kong Court of First Instance
Hong Kong
28th July, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Patrick Cox Asia Ltd v the Commissioner of Inland Revenue [2023] HKCFI 2676; [2024] 1 HKC 262 Hong Kong Court of First Instance Hong Kong 19 Oct 2023 HKLII flag
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue [2022] HKCA 1637; [2022] 5 HKLRD 666; [2023] 1 HKC 306 Hong Kong Court of Appeal Hong Kong 3 Nov 2022 HKLII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ausnet Transmission Group Pty Ltd v FCT [2015] HCA 25; (2015) 255 CLR 439; (2015) 322 ALR 385; 99 ATR 816; 89 ALJR 707; [2015] ATC 20-521 High Court of Australia Australia - Commonwealth 5 Aug 2015 AustLII flag 32
BFH v The Comptroller of Income Tax [2013] 4 SLR 568 Singapore - Singapore circa 2013 LexisNexis flag 1
ABD Ptd Ltd v Comptroller of Income Tax [2010] 3 SLR 609 Singapore - Singapore circa 2010 LexisNexis flag 1
Shui on Credit Co Ltd v Commissioner of Inland Revenue [2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237 Hong Kong Court of Final Appeal Hong Kong 30 Nov 2009 HKLII flag 9
Itc 1772 (2003) 66 SATC 211 South Africa circa 2003 flag 2
Itc 1726 (2000) 64 SATC 236 South Africa circa 2000 flag 3
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
RTZ Oil and Gas Ltd v Elliss [1987] 1 WLR 1442 United Kingdom circa 1987 LexisNexis / Westlaw flag 3
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 79
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 304
Henriksen v Grafton Hotel Ltd [1942] 2 KB 184 United Kingdom circa 1942 LexisNexis / Westlaw flag 34
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 397
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Whimster & Co v Inland Revenue Commissioners 12 Tax Cas 813; [1926] SC 20 United Kingdom - Scotland circa 1926 flag 33
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Robert Addie and Sons' Collieries Ltd v The Commissioners of Inland Revenue (1924) 8 Tax Cas 671 United Kingdom circa 1924 flag 5
John Smith & Son v Moore [1921] 2 AC 13; (1921) 125 LT 481 United Kingdom circa 1921 LexisNexis / Westlaw flag 28
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64

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