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Commissioner of Inland Revenue v Chinachem Finance Co Ltd   flag  2

[1992] HKCA 269; [1993] HKLR 136
Hong Kong Court of Appeal
Hong Kong
23rd October, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Nam Tai Trading Co Ltd [2009] HKDC 12; [2010] 3 HKC 1 Hong Kong District Court Hong Kong 3 Feb 2009 HKLII flag 11
[2009] HKDC 85 (3 February 2009) [2009] HKDC 85 Hong Kong District Court Hong Kong 3 Feb 2009 HKLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd [1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629 Federal Court of Australia Australia - Commonwealth 23 Sep 1983 AustLII flag 16
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Avco Financial Services Ltd v FCT [1982] HCA 36; (1982) 150 CLR 510; 41 ALR 225; (1982) 13 ATR 63; 56 ALJR 668 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 42
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Marriott v Oxford and District Co-operative Society Ltd [1970] 1 QB 186; [1969] 3 WLR 984 United Kingdom circa 1970 LexisNexis / Westlaw flag 49
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 81
Caltex Ltd v FCT [1960] HCA 17; (1960) 106 CLR 205; [1960] ALR 354; 12 ATD 170; 33 ALJR 543 High Court of Australia Australia - Commonwealth 5 Apr 1960 AustLII flag 32
Caltex Ltd v FCT (1960) 8 AITR 25 Australia circa 1960 flag 1
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Morgan v Tate & Lyle Ltd [1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367 United Kingdom circa 1955 LexisNexis / Westlaw flag 51
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
Guinea Airways Ltd v Commissioner of Taxation (Cth) [1950] HCA 60; (1950) 83 CLR 584; [1950] ALR 16; 9 ATD 109 High Court of Australia Australia - Commonwealth 13 Nov 1950 AustLII flag 9
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 305
Montreal Coke and Manufacturing Co v Minister of National Revenue [1944] AC 126; [1944] 1 All ER 743; [1944] 3 DLR 545 United Kingdom circa 1944 LexisNexis / Westlaw flag 11
Income Tax Commissioner v Singh [1942] 1 All ER 362 United Kingdom circa 1942 LexisNexis flag 7
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 398
European Investment Trust Co Ltd v Jackson (1932) 18 Tax Cas 1 United Kingdom circa 1932 flag 10
Scottish North American Trust Ltd v Farmer (1910) 5 Tax Cas 693 United Kingdom circa 1910 flag 8
Beauchamp (Inspector of Taxes) v FW Woolworth Plc 61 Tax Cas 542 United Kingdom circa 1944 flag 4
Overseas Containers (Finance) Ltd v Stoker 61 Tax Cas 473 United Kingdom circa 1944 flag 6
Pattison v Marine Midland Ltd 57 Tax Cas 219 United Kingdom circa 1944 flag 3
Imperial Tobacco v Kelly (HMIT) 25 Tax Cas 292 United Kingdom circa 1944 flag 14
Usher's Wiltshire Brewery Ltd v Bruce 6 Tax Cas 399 United Kingdom circa 1944 flag 9
Guinea Airways Ltd v FCT 5 AITR 58 Australia circa 1944 flag 1
Anglo-Continental Guano Works v Bell 3 Tax Cas 239 United Kingdom flag 10

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