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David Hardy Glynn v Commissioner of Inland Revenue   flag 

[1988] HKCA 311
Hong Kong Court of Appeal
Hong Kong
23rd December, 1988

Legislation Cited

Legislation Name Provision
Finance Act 1948
Finance Act 1966 s9, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Moschi v Lep Air Services Ltd [1973] AC 331; [1972] 2 All ER 393 United Kingdom circa 1973 LexisNexis / Westlaw flag 246
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 153
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Ward & Co Ltd v Commissioner of Taxes [1923] AC 145 United Kingdom circa 1923 LexisNexis / Westlaw flag 47
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Bourne v Keane [1919] AC 815 United Kingdom circa 1919 LexisNexis / Westlaw flag 34
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Campbell College, Belfast (Governors) v Commissioner of Valuation for Northern Ireland [1964] 1 WLR 912 United Kingdom circa 1964 LexisNexis / Westlaw flag 16
R v Casement [1917] 1 KB 98; [1916-17] All ER 214 United Kingdom circa 1917 LexisNexis / Westlaw flag 15
Tennant v Smith [1982] AC 150 United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Attorney-General for Ontario v Perry [1934] AC 477 United Kingdom circa 1934 LexisNexis / Westlaw flag 8
Lord Advocats for Scotland v Hamilton (1852) 1 Macq 46; 24 Sc Jur 379 United Kingdom - Scotland circa 1852 flag 8
Barclays Bank Ltd v Naylor [1961] Ch 7 Court of Chancery United Kingdom circa 1961 LexisNexis / Westlaw flag 7
Wilkins v Rogerson [1961] 1 Ch 133 Court of Chancery United Kingdom circa 1961 LexisNexis / Westlaw flag 7
IRC v Appubamy (1963) 1 All ER 69 United Kingdom circa 1963 LexisNexis flag 5
Harold John Armstrong v The Estate Duty Commissioner [1937] UKPC 60; [1937] AC 885; [1937] 3 All ER 484 Privy Council United Kingdom 27 May 1937 BAILII flag 5
Nicoll v Austin (1935) 19 Tax Cas 531 United Kingdom circa 1935 flag 5
Attorney-General of British Columbia v Ostrum [1903] UKLawRpAC 57; [1904] AC 144 United Kingdom 25 Nov 1903 CommonLII flag 5
CIR v Humphrey (1970) 1 HKTC 451 Hong Kong circa 1970 flag 3
North British Railway Co v Scott [1922] AC 37 United Kingdom circa 1922 LexisNexis / Westlaw flag 3
Tennant v Smith [1892] AC 50 United Kingdom circa 1892 LexisNexis / Westlaw flag 3
IRC v Plummer [1980] AC 96 United Kingdom circa 1980 LexisNexis / Westlaw flag 2
AG of British Columbia v Ostrum [1804] AC 144 United Kingdom circa 1804 LexisNexis / Westlaw flag 2
CIR v Lord Forster 19 Tax Cas 738 United Kingdom circa 1937 flag 2

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