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Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd   flag  1

[2005] HKCFI 761; [2006] 2 HKLRD 325
Hong Kong Court of First Instance
Hong Kong
9th September, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2008] HKCFA 14 Hong Kong Court of Final Appeal Hong Kong 13 Mar 2008 HKLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177C

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Kwong Mile Services Ltd v Commissioner of Inland Revenue [2004] HKCFA 45; (2004) 7 HKCFAR 275; [2004] 3 HKLRD 168 Hong Kong Court of Final Appeal Hong Kong 8 Jul 2004 HKLII flag 133
So Kai Tong Stanley v the Commissioner of Inland Revenue [2004] HKCFI 41; [2004] 2 HKLRD 416 Hong Kong Court of First Instance Hong Kong 20 Jan 2004 HKLII flag 2
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
Runa Begum v Tower Hamlets London Borough Council [2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20 House of Lords United Kingdom - Scotland 13 Feb 2003 BAILII flag 227
Collector of Stamp Revenue v Arrowtown Assets Ltd [2004] 1 HKLRD 77; (2003) 6 HKCFAR 517 Hong Kong circa 2003 flag 23
R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions [2003] 2 AC 295 United Kingdom circa 2003 LexisNexis / Westlaw flag 210
Cheung Wah Keung v Commissioner of Inland Revenue [2002] HKCA 284; [2002] 3 HKLRD 773 Hong Kong Court of Appeal Hong Kong 19 Nov 2002 HKLII flag 11
Coker v Lord Chancellor [2001] EWCA Civ 1756; [2002] IRLR 80; (2002) 99 LSG 26; [2002] ICR 321; [2002] Emp LR 91 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Nov 2001 BAILII flag 21
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
Yick Fung Estates Ltd v the Commissioner of Inland Revenue [1999] HKCA 533; [2000] 1 HKC 588; [2000] 1 HKLRD 381 Hong Kong Court of Appeal Hong Kong 3 Dec 1999 HKLII flag 2
Commissioner of Inland Revenue v Magna Industrial Co Ltd [1996] HKCA 497; [1996] 4 HKC 55; [1997] HKLRD 173 Hong Kong Court of Appeal Hong Kong 17 Dec 1996 HKLII flag 10
FCT v Spotless Services Ltd (1996) 168 CLR 404 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 2
FCT v Peabody [1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 75
Peabody v Commissioner of Taxation [1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32 Federal Court of Australia Australia - Commonwealth 8 Mar 1993 AustLII flag 74
Lee Ting Sang v Chung Chi Keung [1990] 1 HKLR 764 Hong Kong circa 1990 Westlaw flag 2
Irc [1976] 1 WLR 464 United Kingdom circa 1976 LexisNexis / Westlaw flag 43
Ransom v Higgs [1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281 House of Lords United Kingdom 13 Nov 1974 BAILII flag 75
Harrods (Buenos Aires) Ltd v Taylor-Gooby (1964) 41 Tax Cas 450 United Kingdom circa 1964 flag 4
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3892
Tata Hydro-Electric Agencies Ltd , Bombay v Commissioner of Income Tax, Bombay Presidency and Aden [1937] AC 685; (1937) 2 All ER 291 United Kingdom circa 1937 LexisNexis / Westlaw flag 16
Harris (1937) 21 Tax Cas 528 United Kingdom circa 1937 flag 9
and Aden [1937] 3 All ER 709 United Kingdom circa 1937 LexisNexis flag 4
Ltd v Adamson 16 Tax Cas 293 United Kingdom circa 2001 flag 4

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