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Louis Kwan-Nang Kwong v Commissioner of Inland Revenue

[1989] HKCA 266

Hong Kong Court of Appeal

Hong Kong

12th May, 1989

Legislation Cited

Legislation Name	Provision
Ordinance (ACT)	s2, s5, s14
Income Tax Act 1967 (Cth)	s2, s14

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Alfred Leney & Co Ltd v Whelan (Inspector of Taxes)	[1934] 2 KB 511		United Kingdom	circa 1934	LexisNexis / Westlaw		4
Baker v Mayor of Portsmouth	3 Ex D 13	Court of Exchequer	United Kingdom	circa 1934			2
CIR (UK) v Korean Syndicate Ltd	[1921] 3 KB 258		United Kingdom	circa 1921	LexisNexis / Westlaw		16
Commissioner of Income Tax v Hanover Agencies Ltd	[1967] 1 AC 681; [1967] 1 All ER 954		United Kingdom	circa 1967	LexisNexis / Westlaw		14
Dublin	[1920] UKHL TC_7_517; [1921] AC 1	House of Lords	United Kingdom	13 May 1920	BAILII		13
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40
Lam Woo Sham v The Commissioner of Inland Revenue	[1961] HKLR 609		Hong Kong	circa 1961	Westlaw		6
Loughnan v Marston's Dolphin Brewery Ltd	[1936] AC 393		United Kingdom	circa 1936	LexisNexis / Westlaw		4
Nutter v Accrington Local Board of Health	[1878] UKLawRpKQB 101; 4 QBD 375	Queen's Bench	United Kingdom	21 Dec 1878	CommonLII		8
Proud v Janssens	[1964] HKLR 863		Hong Kong	circa 1964	Westlaw		4
Robinson v Barton (Local Board For)	[1882] UKLawRpCh 211; (1883) 8 AC 798; (1882) 21 Ch D 621	Court of Chancery	United Kingdom	7 Aug 1882	CommonLII		37
Shop Investment Ltd v Sweet	[1940] 1 All ER 533		United Kingdom	circa 1940	LexisNexis		4

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