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Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd   flag  1

[2006] HKCA 498; [2007] 2 HKC 455; [2007] 2 HKLRD 380
Hong Kong Court of Appeal
Hong Kong
22nd December, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2008] HKCFA 14 Hong Kong Court of Final Appeal Hong Kong 13 Mar 2008 HKLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s260
Finance Act 1960 s16, s28, s43

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 133
Cheung Wah Keung v Commissioner of Inland Revenue [2002] HKCA 284; [2002] 3 HKLRD 773 Hong Kong Court of Appeal Hong Kong 19 Nov 2002 HKLII flag 11
Commissioner of Inland Revenue v BNZ Investments Ltd [2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103 Court of Appeal of New Zealand New Zealand 22 May 2001 NZLII flag 43
Commissioner of Inland Revenue v Secan Ltd [2000] HKCFA 22; [2000] 4 HKC 302; (2000) 3 HKCFAR 411; [2000] 3 HKLRD 627 Hong Kong Court of Final Appeal Hong Kong 8 Dec 2000 HKLII flag 13
Bunting v Commissioner of Taxation (1989) 24 FCR 283; (1989) 90 ALR 427; (1989) 20 ATR 1579 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 18
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
Cir v Howe (1977) 1 HKTC 936 Hong Kong circa 1977 flag 2
Cir v D H Howe [1977] HKLR 436 Hong Kong circa 1977 Westlaw flag 3
Europa Oil v IRC [1976] 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
Commissioners of Inland Revenue v Kleinwort, Benson Ltd (1968) 45 Tax Cas 369 United Kingdom circa 1968 flag 8
Cecil Bros Pty Ltd v FCT [1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 92
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118
Harris (1937) 21 Tax Cas 528 United Kingdom circa 1937 flag 9

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