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Commissioner of Inland Revenue v Secan Ltd     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Manjit Kaur	[2018] HKCA 247	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII		37
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2012] HKCA 478	Hong Kong Court of Appeal	Hong Kong	7 Nov 2012	HKLII
[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
[2010] Hkcfi 481 (3 May 2010)	[2010] HKCFI 481	Hong Kong Court of First Instance	Hong Kong	3 May 2010	HKLII
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
Hit Finance Ltd v Commissioner of Inland Revenue	[2007] HKCFI 125	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII		4
[2007] HKCFI 144 (13 February 2007)	[2007] HKCFI 144	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
Hongkong International Terminals Ltd v Commissioner of Inland Revenue	[2007] HKCFI 126	Hong Kong Court of First Instance	Hong Kong	13 Feb 2007	HKLII
[2006] HKCA 511 (22 December 2006)	[2006] HKCA 511	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380	Hong Kong Court of Appeal	Hong Kong	22 Dec 2006	HKLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
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
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
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		32
Patrick v Broadstone Mills Ltd	(1953) 35 Tax Cas 44		United Kingdom	circa 1953			7
Commissioners of Inland Revenue v Cock Russell & Co Ltd	[1949] 2 All ER 889; (1949) 29 Tax Cas 387		United Kingdom	circa 1949	LexisNexis		14
Naval Colliery Co Ltd v Inland Revenue Commissioners	(1928) 12 Tax Cas 1017		United Kingdom	circa 1928			8
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33