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Leung Lai Fong v Ho Sin Ying   flag  9

[2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581
Hong Kong Court of Final Appeal
Hong Kong
24th July, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Xiao Xiongwei, Sole Executor of the Estate of Tsang Wong Mei, Deceased v To Shing Wo and Siu Hing Fong As Managers of Tin Hau Wui [2020] HKDC 1081 Hong Kong District Court Hong Kong 24 Nov 2020 HKLII flag
[2019] Hkcfi 1169 (27 June 2019) [2019] HKCFI 1169 Hong Kong Court of First Instance Hong Kong 27 Jun 2019 HKLII flag
[2019] Hkcfi 1170 (27 June 2019) [2019] HKCFI 1170 Hong Kong Court of First Instance Hong Kong 27 Jun 2019 HKLII flag
[2019] Hkcfi 3993 (27 June 2019) [2019] HKCFI 3993 Hong Kong Court of First Instance Hong Kong 27 Jun 2019 HKLII flag
[2019] Hkcfi 3995 (27 June 2019) [2019] HKCFI 3995 Hong Kong Court of First Instance Hong Kong 27 Jun 2019 HKLII flag
Hksar v Wong Yat Man, Sunny [2018] HKCA 35 Hong Kong Court of Appeal Hong Kong 31 Jan 2018 HKLII flag 5
Ali Asad v Torture Claims Appeal Board [2018] HKCA 39 Hong Kong Court of Appeal Hong Kong 31 Jan 2018 HKLII flag
[2011] Hkcfi 466 (26 May 2011) [2011] HKCFI 466 Hong Kong Court of First Instance Hong Kong 26 May 2011 HKLII flag
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ éƒ æ ¾æ³ [2010] HKCFI 1112 Hong Kong Court of First Instance Hong Kong 5 Oct 2010 HKLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Inland Revenue v Hongkong International Terminals Ltd [2007] HKCFA 82; (2007) 10 HKCFAR 717; [2008] 2 HKLRD 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag 4
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2007] HKCFA 78; [2008] 1 HKC 151; (2007) 10 HKCFAR 704; [2008] 2 HKLRD 40 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag 7
Ing Baring Securities (Hong Kong) Ltd v the Commissioner of Inland Revenue [2007] HKCFA 66; [2008] 1 HKC 1; (2007) 10 HKCFAR 417; [2008] 1 HKLRD 412 Hong Kong Court of Final Appeal Hong Kong 5 Oct 2007 HKLII flag 33
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
IRC v Willoughby [1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071 House of Lords United Kingdom 10 Jul 1997 BAILII flag 30
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
(1993-94) 181 CLR 359 (1993-94) 181 CLR 359 Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 197
Inland Revenue Commissioners v Hang Seng Bank Ltd [1991] 1 AC 306 United Kingdom circa 1991 LexisNexis / Westlaw flag 64
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251

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