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Commissioner for Inland Revenue v DR Chang Liang-Jen   flag 

[1977] HKCFI 67
Hong Kong Court of First Instance
Hong Kong
3rd December, 1977

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Trent Investments Pty Ltd v Commissioner of Taxation (Cth) (1976) 26 FLR 179; 6 ATR 201 Australia circa 1976 Legal Online / Westlaw flag 6
13 CTBR (NS) Case 62 13 CTBR (NS) Case 62 Australia circa 1976 flag 2
4 Hong Kong Law Journal 1974 4 Hong Kong Law Journal 1974 Hong Kong Law Journal Hong Kong circa 1974 HeinOnline / LexisNexis flag 2
Rico Internationale Ltd v CIR [1965] HKLR 493 Hong Kong circa 1965 Westlaw flag 4
] (1950) 16 SATC 377 South Africa circa 1950 flag 2
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 flag 47
Wisdom v Chamberlain [1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92 United Kingdom circa 1969 LexisNexis flag 17
Lewis Emanuel & Son Ltd v White (1965) 42 Tax Cas 369 United Kingdom circa 1965 flag 14
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 flag 49
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes) [1962] 1 All ER 801; 40 Tax Cas 443 United Kingdom circa 1962 LexisNexis flag 26
West v Phillips (HM Inspector of Taxes) (1958) 38 Tax Cas 203 United Kingdom circa 1958 flag 7
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 flag 1136
Crompton v Reynolds [1952] 1 All ER 888; 33 Tax Cas 288 United Kingdom circa 1952 LexisNexis flag 7
Commissioner of Taxes v British Australian Wool Realization Association [1931] AC 224; 100 LJPC 28; 47 TLR 57 United Kingdom circa 1931 LexisNexis / Westlaw flag 28
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
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 flag 23
Currie v Commissioners of Inland Revenue [1921] 2 KB 332 United Kingdom circa 1921 LexisNexis / Westlaw flag 38
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
3 Tax Cas 542 3 Tax Cas 542 United Kingdom circa 1931 flag 2
4 Tax Cas 422 4 Tax Cas 422 United Kingdom circa 1931 flag 3
Commissioner of Inland Revenue v The Scottish Automobile & General Insurance Co , Ltd 16 Tax Cas 381 United Kingdom flag 11
Cooper v Stubbs 10 Tax Cas 29 United Kingdom flag 7
Graham v Green 9 Tax Cas 309 United Kingdom flag 20
IRC v Incorporated Council of Law Reporting 3 Tax Cas 105 United Kingdom flag 4
Jenkinson v Freedland 39 Tax Cas 636 United Kingdom flag 4
Pearn v Miller 11 Tax Cas 610 United Kingdom flag 6
Pickford v Quirke 13 Tax Cas 251 United Kingdom flag 11
Ransom v Higgs 50 Tax Cas 1 United Kingdom flag 18
Smith Barry v Cordy 28 Tax Cas 250 United Kingdom flag 7
] 1 WLR 275 United Kingdom LexisNexis / Westlaw flag 2
] 2 KB 332 United Kingdom LexisNexis / Westlaw flag 3
] 2 KB 768 United Kingdom LexisNexis / Westlaw flag 3
Commissioners of Inland Revenue v Fraser [1942] SC 493; 24 Tax Cas 498 United Kingdom - Scotland circa 1942 flag 43
Rutledge v The Commissioners of Inland Revenue 14 Tax Cas 490; [1929] SC 379 United Kingdom - Scotland circa 1929 flag 22
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57

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