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Wharf Properties Ltd v Commissioner of Inland Revenue     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zeta Estates Ltd v Commissioner of Inland Revenue	[2006] HKCA 79; [2006] 2 HKLRD 208	Hong Kong Court of Appeal	Hong Kong	6 Mar 2006	HKLII		1
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes	(1985) 16 ATR 867		Australia	circa 1985	Legal Online / Westlaw		11
CIR v Swire Pacific Ltd	[1979] HKTC 1145		Hong Kong	circa 1979			4
Pitt (HM Inspector of Taxes) v Castle Hill Warehousing Co Ltd	(1974) 49 Tax Cas 638		United Kingdom	circa 1974			3
Tai On Machinery Works, Ltd v CIR	[1969] HKTC 411		Hong Kong	circa 1969			6
Tai On Machinery Works Ltd v CIR	[1969] 1 HKTC 411		Hong Kong	circa 1969			5
Commissioner of Inland Revenue v Mutual Investment Co Ltd	[1966] UKPC 19; [1967] AC 587; [1966] TR 301	Privy Council	United Kingdom	20 Jul 1966	BAILII		17
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Farmer v Scottish North American Trust, Ld	[1911] UKLawRpAC 71; [1912] AC 118		United Kingdom	14 Dec 1911	CommonLII		16
[1880] Tax Cas 4411	[1880] Tax Cas 4411		United Kingdom	circa 1880			2
Ben-Odeco Ltd v Powlson (HM Inspector of Taxes)	52 Tax Cas 459		United Kingdom	circa 1966			4
Chancery Lane Safe Deposit and Offices Co Ltd, v Inland Revenue Commissioners	43 Tax Cas 83		United Kingdom				4
13 CTBR (NS) Case 4	13 CTBR (NS) Case 4		Australia				3