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Wharf Properties Ltd v Commissioner of Inland Revenue   flag  3

[1994] HKCFI 362; [1995] 1 HKLR 347
Hong Kong Court of First Instance
Hong Kong
30th September, 1994

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 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 flag 12
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 flag 1

Cases and Articles Cited

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

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