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[1977] HKCFI 113 (3 December 1977)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			192
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Commissioners of Inland Revenue v Fraser	[1942] SC 493; 24 Tax Cas 498		United Kingdom - Scotland	circa 1942			43
Currie v Commissioners of Inland Revenue	[1921] 2 KB 332		United Kingdom	circa 1921	LexisNexis / Westlaw		38
Commissioner of Taxes v British Australian Wool Realization Association	[1931] AC 224; 100 LJPC 28; 47 TLR 57		United Kingdom	circa 1931	LexisNexis / Westlaw		28
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26
Martin v Lowry; Martin v Commissioners of Inland Revenue	[1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297		United Kingdom	circa 1926	LexisNexis / Westlaw		23
Rutledge v The Commissioners of Inland Revenue	14 Tax Cas 490; [1929] SC 379		United Kingdom - Scotland	circa 1929			22
Graham v Green	9 Tax Cas 309		United Kingdom	circa 1929			20
Ransom v Higgs	50 Tax Cas 1		United Kingdom				18
Wisdom v Chamberlain	[1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92		United Kingdom	circa 1969	LexisNexis		17
Lewis Emanuel & Son Ltd v White	(1965) 42 Tax Cas 369		United Kingdom	circa 1965			14
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd	16 Tax Cas 381		United Kingdom				11
Pickford v Quirke	13 Tax Cas 251		United Kingdom				11
West v Phillips (HM Inspector of Taxes)	(1958) 38 Tax Cas 203		United Kingdom	circa 1958			7
Crompton v Reynolds	[1952] 1 All ER 888; 33 Tax Cas 288		United Kingdom	circa 1952	LexisNexis		7
Smith Barry v Cordy	28 Tax Cas 250		United Kingdom	circa 1958			7
Cooper v Stubbs	10 Tax Cas 29		United Kingdom	circa 1958			7
Trent Investments Pty Ltd v Commissioner of Taxation (Cth)	(1976) 26 FLR 179; 6 ATR 201		Australia	circa 1976	Legal Online / Westlaw		6
Pearn v Miller	11 Tax Cas 610		United Kingdom	circa 1976			6
Rico Internationale Ltd v CIR	[1965] HKLR 493		Hong Kong	circa 1965	Westlaw		4
Jenkinson v Freedland	39 Tax Cas 636		United Kingdom	circa 1976			4
IRC v Incorporated Council of Law Reporting	3 Tax Cas 105		United Kingdom	circa 1976			4
4 Tax Cas 422	4 Tax Cas 422		United Kingdom	circa 1976			3
]	2 KB 768		United Kingdom	circa 1976	LexisNexis / Westlaw		3
]	2 KB 332		United Kingdom	circa 1976	LexisNexis / Westlaw		3
4 Hong Kong Law Journal 1974	4 Hong Kong Law Journal 1974	Hong Kong Law Journal	Hong Kong	circa 1974	HeinOnline / LexisNexis		2
]	(1950) 16 SATC 377		South Africa	circa 1950			2
13 CTBR (NS) Case 62	13 CTBR (NS) Case 62		Australia	circa 1976			2
3 Tax Cas 542	3 Tax Cas 542		United Kingdom	circa 1976			2
]	1 WLR 275		United Kingdom	circa 1976	LexisNexis / Westlaw		2