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Collector of Stamp Revenue v Arrowtown Assets Ltd   flag  23

[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517
Hong Kong

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Foxconn (Far East) Ltd v Commissioner of Inland Revenue [2024] HKCFI 97 Hong Kong Court of First Instance Hong Kong 5 Jan 2024 HKLII flag
Randeep S Grewal v Commissioner of Inland Revenue [2023] HKCFI 3109 Hong Kong Court of First Instance Hong Kong 6 Dec 2023 HKLII flag
Annington Property Ltd , R (On the Application Of) v The Secretary of State for Defence [2023] EWHC 1154 (Admin) High Court of England and Wales United Kingdom - England and Wales 15 May 2023 BAILII flag 1
John Wiley & Sons UK2 LLP v the Collector of Stamp Revenue [2022] HKDC 1078 Hong Kong District Court Hong Kong 30 Sep 2022 HKLII flag
Wong Suet Foon Shirly v Collector of Stamp Revenue [2021] HKCA 1090; (2021) 6 HKC 193; [2021] 3 HKLRD 862 Hong Kong Court of Appeal Hong Kong 29 Jul 2021 HKLII flag 1
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
Westbrook Dolphin Square Ltd v Friends Life Ltd [2014] EWHC 2433 (Ch); [2015] 1 WLR 1713; [2014] L & TR 28 High Court of England and Wales United Kingdom - England and Wales 17 Jul 2014 BAILII flag 14
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
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 flag 4
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 flag
[2011] Hkcfi 594 (28 June 2011) [2011] HKCFI 594 Hong Kong Court of First Instance Hong Kong 28 Jun 2011 HKLII flag
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 156
Lam Soon Trademark Ltd v Commissioner of Inland Revenue [2006] HKCFA 71; (2006) 9 HKCFAR 391; [2006] 3 HKLRD 132 Hong Kong Court of Final Appeal Hong Kong 30 Jun 2006 HKLII flag 3
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2005] HKCFI 761; [2006] 2 HKLRD 325 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag 1
[2005] HKCFI 809 (9 September 2005) [2005] HKCFI 809 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag
[2005] Hkcfi 6 (5 January 2005) [2005] HKCFI 6 Hong Kong Court of First Instance Hong Kong 5 Jan 2005 HKLII flag
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2003 HKLII flag 9
Arrowtown Assets Ltd v the Collector of Stamp Revenue [2003] HKCA 242 Hong Kong Court of Appeal Hong Kong 17 Mar 2003 HKLII flag 1
Arrowtown Assets Ltd v the Collector of Stamp Revenue [2001] HKDC 261 Hong Kong District Court Hong Kong 22 Nov 2001 HKLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Containing Tax Avoidance: Anti-Avoidance Strategies" [2008] UNSWLRS 40 Evans, Chris Australia circa 2008 AustLII flag
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions" [2007] UNSWLRS 12 Evans, Chris Australia circa 2007 AustLII flag
"How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong" [2005] JlATaxTA 18 Littlewood, Michael Australia circa 2005 AustLII flag
"Common Law and Tax Avoidance: Back to the Future?" [2004] RevenueLawJl 4 Halkyard, Andrew Australia circa 2004 AustLII flag

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