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[2014] HKCA 409 (11 September 2014)    

Legislation Cited

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		133
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		96
R v Rigby	[1956] HCA 38; (1956) 100 CLR 146	High Court of Australia	Australia - Commonwealth	1 Aug 1956	AustLII		89
Scottish Australian Mining Co Ltd v FCT	[1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443	High Court of Australia	Australia - Commonwealth	7 Jun 1950	AustLII		55
Cunliffe v Goodman	[1950] 2 KB 237; [1950] 1 All ER 720; [1950] Sol Jo 179		United Kingdom	circa 1950	LexisNexis / Westlaw		54
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		40
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
Hudson's Bay Co v Stevens	(1909) 5 Tax Cas 424; 101 LT 96; 25 TLR 709		United Kingdom	circa 1909	LexisNexis		33
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		29
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Simmons v IRC	[1980] 1 WLR 1196		United Kingdom	circa 1980	LexisNexis / Westlaw		23
Rand v Alberni Land Co Ltd	(1920) 7 Tax Cas 629		United Kingdom	circa 1920			13
Aust-Key Co Ltd v Commissioner of Inland Revenue	[2001] HKCFI 267; [2001] 2 HKLRD 275	Hong Kong Court of First Instance	Hong Kong	21 Mar 2001	HKLII		12
Alabama Coal, Iron, Land and Colinization Co Ltd v Mylam	(1926) 11 Tax Cas 232		United Kingdom	circa 1926			12
CIR v Indosuez WI Carr Securities Ltd	[2002] 1 HKLRD 308		Hong Kong	circa 2002			11
McClelland v Commissioner of Taxation	[1971] 1 All ER 969; [1971] 1 WLR 191		United Kingdom	circa 1971	LexisNexis		10
Taylor v Good (Inspector of Taxes)	[1974] 1 WLR 556		United Kingdom	circa 1974	LexisNexis / Westlaw		8
Taylor v Good	(1974) 49 Tax Cas 277		United Kingdom	circa 1974			7
West v Phillips (HM Inspector of Taxes)	(1958) 38 Tax Cas 203		United Kingdom	circa 1958			7
Hksar v Tam Yuk Ha	[1997] HKCA 711; [1997] 2 HKC 531; [1997] HKLRD 1031	Hong Kong Court of Appeal	Hong Kong	13 Aug 1997	HKLII		6
Pilkington v Randall	(1966) 42 Tax Cas 662		United Kingdom	circa 1966			6
Lee Yee Shing Jacky v CIR	[2007] 2 HKC 256		Hong Kong	circa 2007			5
Crawford Realty Ltd v CIR	(1991) 3 HKTC 674		Hong Kong	circa 1991			5
Kirkham v Williams	[1991] 1 WLR 863		United Kingdom	circa 1991	LexisNexis / Westlaw		4
1 WLR 1249	1 WLR 1249		United Kingdom	circa 1997	LexisNexis / Westlaw		4
Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue	[2001] HKCFI 136; [2001] 1 HKC 531; [2001] 1 HKLRD 489	Hong Kong Court of First Instance	Hong Kong	6 Feb 2001	HKLII		3
1 WLR 556	1 WLR 556		United Kingdom	circa 2001	LexisNexis / Westlaw		3