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[1997] Hkcfi 180 (25 March 1997)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 663; 21 ATR 841		Australia	circa 1990	LexisNexis AU		33
Commonwealth Aluminium Corporation Ltd v FCT	(1977) 32 FLR 210; (1977) 7 ATR 376		Australia	circa 1977	Legal Online / Westlaw		37
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
CIR v County Shipping Co Ltd	[1990] 3 HKTC 267		Hong Kong	circa 1990			3
CIR v Inland Revenue Board of Review	[1989] 2 HKLR 40		Hong Kong	circa 1989	Westlaw		38
Lo & Lo v Commissioner of Inland Revenue	[1984] 2 HKTC 34		Hong Kong	circa 1984			11
A M Bisley Ltd v Commissioner of Inland Revenue HC Auckland A211/84	[1985] NZHC 482; (1985) 8 TRNZ 513; (1985) 7 NZTC 5,082	High Court of New Zealand	New Zealand	24 May 1985	NZLII		10
CIR v Mitsubishi Motors New Zealand Ltd	[1996] 1 AC 315		United Kingdom	circa 1996	LexisNexis / Westlaw		5
CIR v Mutual Investment Co Ltd	[1987] 1 AC 587		United Kingdom	circa 1987	LexisNexis / Westlaw		1
Owen v Southern Railway of Peru, Ltd	(1956) 36 Tax Cas 602		United Kingdom	circa 1956			12
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		1136
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154