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Koo Ming Kown v the Commissioner of Inland Revenue 2

[2021] HKCA 1037; [2021] 3 HKLRD 642; [2021] 5 HKC 316

Hong Kong Court of Appeal

Hong Kong

20th July, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Koo Ming Kown	[2022] HKCFA 18; (2022) 6 HKC 322; (2022) 25 HKCFAR 233	Hong Kong Court of Final Appeal	Hong Kong	5 Aug 2022	HKLII
Koo Ming Kown Murakami Tadao v the Commissioner of Inland Revenue	[2021] HKCA 1833	Hong Kong Court of Appeal	Hong Kong	10 Dec 2021	HKLII		1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s252
Income Tax (Management) Act 1928 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Koo Ming Kown	[2022] HKCFA 18; (2022) 6 HKC 322; (2022) 25 HKCFAR 233	Hong Kong Court of Final Appeal	Hong Kong	5 Aug 2022	HKLII
Koo Ming Kown Murakami Tadao v the Commissioner of Inland Revenue	[2021] HKCA 1833	Hong Kong Court of Appeal	Hong Kong	10 Dec 2021	HKLII		1
T v Commissioner of Police	[2014] HKCFA 71; (2014) 17 HKCFAR 593; [2015] 1 HKC 1	Hong Kong Court of Final Appeal	Hong Kong	10 Sep 2014	HKLII		46
Chapman v Smethurst	[1909] UKLawRpKQB 61; 1909 1 KB 927		United Kingdom	19 Mar 1909	CommonLII		10
Dutton v Marsh	(1871) 6 QB 361		United Kingdom	circa 1871	LexisNexis / Westlaw		6

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