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Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Moulin Global Eyewear Holdings Ltd	[2007] 4 HKC 315		Hong Kong	circa 2007			2
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504	Privy Council	United Kingdom	circa 2005	BAILII		66
Trustee in Bankruptcy of Lo Siu Fai Louis v Toohey	[2005] 4 HKC 51		Hong Kong	circa 2005			21
Worby v Inland Revenue	[2005] EWHC 835	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
Cullinane v Commissioners of Inland Revenue	[2000] BPIR 996		United Kingdom	circa 2000	LexisNexis		3
Attorney General v Chino Industries Ltd (in Voluntary Liquidation)	[1997] HKCFI 548; [1997] HKLRD 833	Hong Kong Court of First Instance	Hong Kong	24 Jun 1997	HKLII		8
Extramoney Ltd v Commissioner of Inland Revenue	[1997] HKCFI 282; [1997] 2 HKC 38; [1997] HKLRD 387	Hong Kong Court of First Instance	Hong Kong	28 Feb 1997	HKLII		10
Tanning Research Laboratories Inc v O ’ Brien	[1990] HCA 8; (1990) 169 CLR 332; (1990) 91 ALR 180; (1990) 8 ACLC 248; (1990) 64 ALJR 211; 1 ACSR 510	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		351
Sun Yau Investment Co Ltd v Commissioner of Inland Revenue	(1984) 2 HKTC 17		Hong Kong	circa 1984			4
Lines Bros Ltd (in liq), In re	[1983] Ch 1; [1982] 2 All ER 183; [1982] 2 WLR 1010	Court of Chancery	United Kingdom	circa 1983	LexisNexis / Westlaw		57
Commonwealth v Duncan	[1981] VicRp 83; [1981] VR 879; (1981) 50 FLR 449; (1981) 37 ALR 665; (1981) 5 ACLR 737; 11 ATR 844		Australia - Victoria	27 Feb 1981	AustLII		8
Ayerst v C & K (Construction) Ltd	[1976] AC 167; [1975] 2 All ER 537		United Kingdom	circa 1976	LexisNexis / Westlaw		151
Vandervell Trustees Ltd v White	[1971] AC 912; [1970] 3 All ER 16; (1970) 46 Tax Cas 341		United Kingdom	circa 1971	LexisNexis / Westlaw		118
Commissioners of Inland Revenue v Pearlberg	[1953] 1 WLR 331		United Kingdom	circa 1953	LexisNexis / Westlaw		11
In re Moschi, ex parte Moschi	(1953) 35 Tax Cas 92		United Kingdom	circa 1953			4
Re Ayr Picture Houses Ltd (In Liquidation)	(1928) 13 Tax Cas 675		United Kingdom	circa 1928			2
In re Quinlan	[1928] IR 548			circa 1928			2
In Re Calvert, Ex parte Calvert	[1899] UKLawRpKQB 103; [1899] 2 QB 145		United Kingdom	6 May 1899	CommonLII		9
Barraclough v Brown	[1897] UKLawRpAC 32; [1897] AC 615		United Kingdom	19 Jul 1897	CommonLII		110