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Hong Kong Oxygen & Acetylene Co Ltd v Commissioner of Inland Revenue 3

[2001] HKCFI 136; [2001] 1 HKC 531; [2001] 1 HKLRD 489

Hong Kong Court of First Instance

Hong Kong

6th February, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Re Manjit Kaur	[2018] HKCA 247	Hong Kong Court of Appeal	Hong Kong	1 Jun 2018	HKLII		37
[2014] HKCA 409 (11 September 2014)	[2014] HKCA 409	Hong Kong Court of Appeal	Hong Kong	11 Sep 2014	HKLII
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Church Body of the Hong Kong Sheng Kung Hui	[2016] HKCFA 7; [2017] 1 HKC 1; (2016) 19 HKCFAR 54	Hong Kong Court of Final Appeal	Hong Kong	4 Feb 2016	HKLII		3
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
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII		18
Harry Ferguson (Motors) Ltd v IRC	(1951) 33 Tax Cas 15		United Kingdom	circa 1951			3
McLaren v Needham	(1960) 39 Tax Cas 37		United Kingdom	circa 1960			4
Crawford Realty Ltd v CIR	(1991) 3 HKTC 674		Hong Kong	circa 1991			5
Natal Estates Ltd v Secretary for Inland Revenue	1975 4 SA 177		South Africa	circa 1975	LexisNexis		15
All Best Wishes Ltd v Commissioner of Inland Revenue	(1992) 3 HKTC 750		Hong Kong	circa 1992			28
Nina th Wang v Cir	[1993] 1 HKLR 7		Hong Kong	circa 1993	Westlaw		7
Hudson's Bay Co Ltd v Stevens	(1990) 7 Tax Cas 424		United Kingdom	circa 1990			2
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
Cir v Coia	(1959) 38 Tax Cas 334		United Kingdom	circa 1959			5
Walter W Saunders Ltd v Dixon	(1962) 40 Tax Cas 329		United Kingdom	circa 1962			5
Simmons v IRC	[1980] 1 WLR 1196		United Kingdom	circa 1980	LexisNexis / Westlaw		24
Commissioner of Inland Revenue v Richfield International Land and Investment Co Ltd	[1989] 1 HKLR 125		Hong Kong	circa 1989	Westlaw		6
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25

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