|
Wise Pearl Ltd v the Commissioner of Inland Revenue
|
[2024] HKCFI 439
|
Hong Kong Court of First Instance
|
Hong Kong
|
8 Feb 2024
|
HKLII
|
|
|
|
Foxconn (Far East) Ltd v Commissioner of Inland Revenue
|
[2024] HKCFI 97
|
Hong Kong Court of First Instance
|
Hong Kong
|
5 Jan 2024
|
HKLII
|
|
|
|
Randeep S Grewal v Commissioner of Inland Revenue
|
[2023] HKCFI 3109
|
Hong Kong Court of First Instance
|
Hong Kong
|
6 Dec 2023
|
HKLII
|
|
|
|
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
|
|
|
|
Attorney General v Rolle (The Bahamas)
|
[2023] UKPC 13
|
Privy Council
|
United Kingdom
|
4 May 2023
|
BAILII
|
|
|
|
News Corporation UK & Ireland Ltd v Revenue and Customs Comrs
|
[2023] UKSC 7; [2024] AC 89
|
United Kingdom Supreme Court
|
United Kingdom
|
22 Feb 2023
|
BAILII
|
|
7
|
|
Newfair Holdings Ltd v Commissioner of Inland Revenue
|
[2022] HKCFI 1133
|
Hong Kong Court of First Instance
|
Hong Kong
|
20 Apr 2022
|
HKLII
|
|
1
|
|
R (KBR Inc) v Director of the Serious Fraud Office
|
[2021] UKSC 2; [2022] AC 519
|
United Kingdom Supreme Court
|
United Kingdom
|
5 Feb 2021
|
BAILII
|
|
18 
|
|
Mexico hfrastructure Finance LLC v The Corporation cf Hamilton
|
[2019] UKPC 2
|
Privy Council
|
United Kingdom
|
21 Jan 2019
|
BAILII
|
|
1
|
|
Ardmore Construction Ltd v The Commissioners for Her Majesty's Revenue and Customs
|
[2018] EWCA Civ 1438
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
21 Jun 2018
|
BAILII
|
|
1
|
|
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997
|
[2014] ATOTR TR2014/7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
|
TR 2014/7 - Income tax: foreign currency hedging transactions - applying the foreign income tax offset limit under section 770-75 of the Income Tax Assessment Act 1997
|
[2014] ATOTR 7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2014
|
AustLII
|
|
|
|
Commissioner of Inland Revenue v li & Fung (Trading) Ltd
|
[2012] HKCA 146; [2012] 5 HKC 170; [2012] 3 HKLRD 8
|
Hong Kong Court of Appeal
|
Hong Kong
|
19 Mar 2012
|
HKLII
|
|
1
|
|
[2011] Hkcfi 594 (28 June 2011)
|
[2011] HKCFI 594
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Jun 2011
|
HKLII
|
|
|
|
Nice Cheer Investment Ltd v Commissioner of Inland Revenue
|
[2011] HKCFI 415; (2011) 6 HKC 169
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Jun 2011
|
HKLII
|
|
|
|
Greenbanks Holidays Ltd v HM Revenue & Customs
|
[2011] UKUT 155
|
United Kingdom Upper Tribunal
|
United Kingdom
|
6 Apr 2011
|
BAILII
|
|
1
|
|
Bayfine UK v Revenue and Customs Commissioners
|
[2011] EWCA Civ 304; [2012] 1 WLR 1630
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
23 Mar 2011
|
BAILII
|
|
6
|
|
[2010] Hkcfi 481 (3 May 2010)
|
[2010] HKCFI 481
|
Hong Kong Court of First Instance
|
Hong Kong
|
3 May 2010
|
HKLII
|
|
|
|
Leung Lai Fong v Ho Sin Ying
|
[2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
24 Jul 2009
|
HKLII
|
|
9
|
|
Commissioner of Inland Revenue v Datatronic Ltd
|
[2008] HKCFI 491
|
Hong Kong Court of First Instance
|
Hong Kong
|
13 Jun 2008
|
HKLII
|
|
1
|
|
Commissioner of Inland Revenue v Datatronic Ltd
|
[2008] HKCFI 490
|
Hong Kong Court of First Instance
|
Hong Kong
|
13 Jun 2008
|
HKLII
|
|
1
|
|
[2007] HKCFI 1251 (11 December 2007)
|
[2007] HKCFI 1251
|
Hong Kong Court of First Instance
|
Hong Kong
|
11 Dec 2007
|
HKLII
|
|
|
|
Ngai Lik Electronics Co Ltd v Commissioner of Inland Revenue
|
[2007] HKCFI 1277
|
Hong Kong Court of First Instance
|
Hong Kong
|
11 Dec 2007
|
HKLII
|
|
1
|
|
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
|
|
Morgan Stanley Emerging Markets Inc v Legend International Resorts Ltd
|
[2007] HKCFA 62
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
5 Oct 2007
|
HKLII
|
|
1
|
|
Kim Eng Securities (Hong Kong) Ltd v Commissioner of Inland Revenue
|
[2007] HKCFA 23; (2007) 10 HKCFAR 213; [2007] 2 HKLRD 117
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
29 Mar 2007
|
HKLII
|
|
3
|
|
Z v Hksar
|
[2007] HKCFA 22
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
29 Mar 2007
|
HKLII
|
|
|
|
Baring Securities (Hong Kong) Ltd v the Commissioner of Inland Revenue
|
[2006] HKCA 243; [2006] 3 HKLRD 315
|
Hong Kong Court of Appeal
|
Hong Kong
|
20 Jun 2006
|
HKLII
|
|
4
|
|
[2006] Hkca 256 (20 June 2006)
|
[2006] HKCA 256
|
Hong Kong Court of Appeal
|
Hong Kong
|
20 Jun 2006
|
HKLII
|
|
|
|
[2006] Hkcfi 345 (29 March 2006)
|
[2006] HKCFI 345
|
Hong Kong Court of First Instance
|
Hong Kong
|
29 Mar 2006
|
HKLII
|
|
|
|
Kim Eng Securities (Hong Kong) Ltd v Commissioner of Inland Revenue
|
[2006] HKCFI 329; [2006] 2 HKLRD 128
|
Hong Kong Court of First Instance
|
Hong Kong
|
29 Mar 2006
|
HKLII
|
|
|
|
[2005] Hkcfi 443 (1 June 2005)
|
[2005] HKCFI 443
|
Hong Kong Court of First Instance
|
Hong Kong
|
1 Jun 2005
|
HKLII
|
|
|
|
Kimberley-Clark Australia Pty Ltd v Secretary to the Department of Industry, Tourism and Resources
|
[2004] FCA 1438
|
Federal Court of Australia
|
Australia - Commonwealth
|
8 Nov 2004
|
AustLII
|
|
1
|
|
[2004] Hkcfi 717 (6 August 2004)
|
[2004] HKCFI 717
|
Hong Kong Court of First Instance
|
Hong Kong
|
6 Aug 2004
|
HKLII
|
|
|
|
Lam Soon Trademark Ltd v the Commissioner of Inland Revenue
|
[2004] HKCFI 641; [2004] 3 HKLRD 258
|
Hong Kong Court of First Instance
|
Hong Kong
|
6 Aug 2004
|
HKLII
|
|
2
|
|
Hong Wai Ngar v Hksar
|
[2004] HKCFA 46
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
8 Jul 2004
|
HKLII
|
|
|
|
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
|
|
Consco Trading Co Ltd v the Commissioner of Inland Revenue
|
[2004] HKCFI 306; [2004] 2 HKLRD 818
|
Hong Kong Court of First Instance
|
Hong Kong
|
12 May 2004
|
HKLII
|
|
1
|
|
Wong Tak Keung, Stanley v the Management Committee of the Incorporated Owners of Grenville House
|
[2003] HKCA 297
|
Hong Kong Court of Appeal
|
Hong Kong
|
20 Aug 2003
|
HKLII
|
|
|
|
Unisys Corporation v FCT
|
[2002] NSWSC 1115; 51 ATR 386
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
4 Dec 2002
|
AustLII
|
|
8
|
|
[2002] Hkcfi 799 (29 July 2002)
|
[2002] HKCFI 799
|
Hong Kong Court of First Instance
|
Hong Kong
|
29 Jul 2002
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Indosuez W i Carr Securities Ltd
|
[2002] HKCFI 404; [2002] 1 HKC 359; [2002] 1 HKLRD 308
|
Hong Kong Court of First Instance
|
Hong Kong
|
30 Jan 2002
|
HKLII
|
|
|
|
[2002] Hkcfi 140 (30 January 2002)
|
[2002] HKCFI 140
|
Hong Kong Court of First Instance
|
Hong Kong
|
30 Jan 2002
|
HKLII
|
|
|
|
[2002] Hkcfi 139 (30 January 2002)
|
[2002] HKCFI 139
|
Hong Kong Court of First Instance
|
Hong Kong
|
30 Jan 2002
|
HKLII
|
|
|
|
[2000] HKCA 78 (16 February 2000)
|
[2000] HKCA 78
|
Hong Kong Court of Appeal
|
Hong Kong
|
16 Feb 2000
|
HKLII
|
|
|
|
[2000] HKCA 76 (16 February 2000)
|
[2000] HKCA 76
|
Hong Kong Court of Appeal
|
Hong Kong
|
16 Feb 2000
|
HKLII
|
|
|
|
[1998] Hkcfi 472 (30 June 1998)
|
[1998] HKCFI 472
|
Hong Kong Court of First Instance
|
Hong Kong
|
30 Jun 1998
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Orion Caribbean Ltd
|
[1997] UKPC 30
|
Privy Council
|
|
23 Jun 1997
|
BAILII
|
|
|
|
Commissioner of Inland Revenue v Magna Industrial Co Ltd
|
[1996] HKCA 497; [1996] 4 HKC 55; [1997] HKLRD 173
|
Hong Kong Court of Appeal
|
Hong Kong
|
17 Dec 1996
|
HKLII
|
|
10
|
|
[1996] HKCA 619 (17 December 1996)
|
[1996] HKCA 619
|
Hong Kong Court of Appeal
|
Hong Kong
|
17 Dec 1996
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Magna Industrial Co Ltd
|
[1996] HKCFI 698; [1996] 3 HKC 210
|
Hong Kong Court of First Instance
|
Hong Kong
|
3 May 1996
|
HKLII
|
|
|
|
[1996] Hkcfi 270 (3 May 1996)
|
[1996] HKCFI 270
|
Hong Kong Court of First Instance
|
Hong Kong
|
3 May 1996
|
HKLII
|
|
|
|
Orion Caribbean Ltd v Commissioner of Inland Revenue
|
[1996] HKCA 686; [1996] 1 HKC 505; [1996] 2 HKLRD 63
|
Hong Kong Court of Appeal
|
Hong Kong
|
2 Feb 1996
|
HKLII
|
|
|
|
[1996] HKCA 58 (2 February 1996)
|
[1996] HKCA 58
|
Hong Kong Court of Appeal
|
Hong Kong
|
2 Feb 1996
|
HKLII
|
|
|
|
[1996] HKCA 57 (2 February 1996)
|
[1996] HKCA 57
|
Hong Kong Court of Appeal
|
Hong Kong
|
2 Feb 1996
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Euro Tech (Far East) Ltd
|
[1995] HKCFI 222
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Jan 1995
|
HKLII
|
|
|
|
[1995] Hkcfi 11 (17 January 1995)
|
[1995] HKCFI 11
|
Hong Kong Court of First Instance
|
Hong Kong
|
17 Jan 1995
|
HKLII
|
|
|
|
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation
|
[1993] FCA 276; (1993) 25 ATR 344
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Jun 1993
|
AustLII
|
|
9
|
|
[1992] HKCA 306 (10 December 1992)
|
[1992] HKCA 306
|
Hong Kong Court of Appeal
|
Hong Kong
|
10 Dec 1992
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Wardley Investment Services(Hong Kong) Ltd
|
[1992] HKCA 307
|
Hong Kong Court of Appeal
|
Hong Kong
|
10 Dec 1992
|
HKLII
|
|
|
|
[1992] Hkcfi 91 (10 March 1992)
|
[1992] HKCFI 91
|
Hong Kong Court of First Instance
|
Hong Kong
|
10 Mar 1992
|
HKLII
|
|
|
|
Commissioner of Inland Revenue v Wardley Investment Services (Hong Kong) Ltd
|
[1992] HKCFI 1
|
Hong Kong Court of First Instance
|
Hong Kong
|
10 Mar 1992
|
HKLII
|
|
|
