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Wharf Properties Ltd v Commissioner of Inland Revenue     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
China Mobile Hong Kong Co Ltd v Commissioner of Inland Revenue	[2020] HKCFI 1649	Hong Kong Court of First Instance	Hong Kong	28 Jul 2020	HKLII		2
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		9
A v Commissioner for the South African Revenue Service : Whether the Commissioner was correct in disallowing the payment of interest as a deduction from the income of the Appellant in terms of section 11(a) and 23(g) of the Income Tax Act, 1962 for the 1999, 2000 and 2001 years of assessment (11691)	[2007] ZATC 2	South Africa Tax Court	South Africa	24 Apr 2007	SAFLII
Gifford v Canada	[2004] SCC 15; [2004] 1 SCR 411; [2004] SCJ No 13	Supreme Court of Canada	Canada	4 Mar 2004	Supreme Court of Canada		2
Anovoy Pty Ltd v Commissioner of Taxation	[2000] FCA 953	Federal Court of Australia	Australia - Commonwealth	14 Jul 2000	AustLII		1
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Temelli, Coskun v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 756	Federal Court of Australia	Australia - Commonwealth	13 Aug 1997	AustLII		4

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"	(2001) 4 Journal of Australian Taxation 1	Glover, John	Australia	circa 2001	AustLII		1
"Reviews of judgments"	(1999) 73 (5) Law Institute Journal 89	Hurley, Thomas; Reinhardt, Greg	Australia - Victoria	circa 1999	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1997] BTC 173	[1997] BTC 173		United Kingdom	circa 1997			1
Wharf Properties Ltd v Commissioner of Inland Revenue	[1995] HKCA 552; [1996] 1 HKC 535; [1995] 2 HKLR 552	Hong Kong Court of Appeal	Hong Kong	13 Dec 1995	HKLII		3
Wharf Properties Ltd v Commissioner of Inland Revenue	[1994] HKCFI 362; [1995] 1 HKLR 347	Hong Kong Court of First Instance	Hong Kong	30 Sep 1994	HKLII		3
Beauchamp v FW Woolworth plc	[1990] 1 AC 478; [1989] 3 WLR 1		United Kingdom	circa 1990	LexisNexis / Westlaw		14
Commissioner of Inland Revenue v Swire Pacific Ltd	[1979] 1 HKTC 1145		Hong Kong	circa 1979			3
Tai On Machinery Works Ltd v CIR	[1969] 1 HKTC 411		Hong Kong	circa 1969			5
Commissioner of Inland Revenue v Mutual Investment Co Ltd	[1966] UKPC 19; [1967] AC 587; [1966] TR 301	Privy Council	United Kingdom	20 Jul 1966	BAILII		17
Chancery Lane Safe Deposit and Offices Co Ltd v Inland Revenue Commissioners	[1966] AC 85; [1966] 1 All ER 1; [1966] 2 WLR 251		United Kingdom	circa 1966	LexisNexis / Westlaw		6
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
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		305
European Investment Trust Co Ltd v Jackson	(1932) 18 Tax Cas 1		United Kingdom	circa 1932			10
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII		16