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[2009] HKDC 85 (3 February 2009)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		21
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		3892
Jedamski and Jedamska v Poland	(2007) 45 EHRR 47	European Court of Human Rights	Europe	circa 2007			2
Ferrazzini v Italy	(2001) 34 EHRR 1068	European Court of Human Rights	Europe	circa 2001			9
Bryan v United Kingdom	[1995] ECHR 50; (1996) 21 EHRR 342	European Court of Human Rights	Europe	22 Nov 1995	BAILII		133
Tolstoy Miloslavsky v United Kingdom	[1995] ECHR 25; (1995) 20 EHRR 442	European Court of Human Rights	Europe	13 Jul 1995	BAILII		116
Fayed v United Kingdom	[1994] ECHR 27; (1994) 18 EHRR 393	European Court of Human Rights	Europe	21 Sep 1994	BAILII		80
Albert and Le Compte v Belgium	[1983] ECHR 1; (1983) 5 EHRR 533	European Court of Human Rights	Europe	10 Feb 1983	BAILII		108
Golder v United Kingdom	[1975] 1 ECHR 524	European Court of Human Rights	Europe	circa 1975	BAILII		2
Golder v United Kingdom	(1975) 1 EHRR 524	European Court of Human Rights	Europe	circa 1975			183
Conway v R	[2002] HCA 2; (2002) 209 CLR 203; 186 ALR 328; (2002) 76 ALJR 358; (2002) 23 Leg Rep C1	High Court of Australia	Australia - Commonwealth	circa 2002	AustLII		223
Australian Iron and Steel Ltd v Greenwood	[1962] HCA 42; (1962) 107 CLR 308; [1963] ALR 710; 36 ALJR 171	High Court of Australia	Australia - Commonwealth	29 Aug 1962	AustLII		67
R v Rigby	[1956] HCA 38; (1956) 100 CLR 146	High Court of Australia	Australia - Commonwealth	1 Aug 1956	AustLII		88
Commissioner for Railways (NSW) v Cavanough	[1935] HCA 45; (1935) 53 CLR 220; [1935] ALR 304	High Court of Australia	Australia - Commonwealth	20 Jun 1935	AustLII		174
R v Lord Chancellor, ex parte Witham	[1997] EWHC Admin 237; [1998] QB 575; [1997] 2 All ER 779; [1998] 2 WLR 849	High Court of England and Wales	United Kingdom - England and Wales	7 Mar 1997	BAILII		132
Weson Investment Ltd v the Commissioner of Inland Revenue	[2007] HKCA 23; [2007] 2 HKLRD 567	Hong Kong Court of Appeal	Hong Kong	12 Feb 2007	HKLII		15
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		10
Commissioner of Inland Revenue v Chinachem Finance Co Ltd	[1992] HKCA 269; [1993] HKLR 136	Hong Kong Court of Appeal	Hong Kong	23 Oct 1992	HKLII		2
Lee Yee Shing v Commissioner of Inland Revenue	[2008] HKCFA 105; [2008] 2 HKC 436; (2008) 11 HKCFAR 6; [2008] 3 HKLRD 51	Hong Kong Court of Final Appeal	Hong Kong	31 Jan 2008	HKLII		35
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		33
Stock Exchange of Hong Kong Ltd v New World Development Co Ltd	[2006] HKCFA 44; [2006] 2 HKC 533; (2006) 9 HKCFAR 234; [2006] 2 HKLRD 518	Hong Kong Court of Final Appeal	Hong Kong	23 Mar 2006	HKLII		56
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		133
Ting Kwok Keung v Tam Dick Yuen	[2002] HKCFA 16; [2002] 3 HKLRD 1; (2002) 5 HKCFAR 336; [2002] 1 HKC 601	Hong Kong Court of Final Appeal	Hong Kong	14 Mar 2002	HKLII		548
Director of Immigration v Chong Fung Yuen	[2001] HKCFA 48; (2001) 4 HKCFAR 211; [2001] 2 HKLRD 533	Hong Kong Court of Final Appeal	Hong Kong	20 Jul 2001	HKLII		92
Commissioner of Inland Revenue v Board of Review	[2006] HKCFI 3; [2006] 2 HKLRD 26	Hong Kong Court of First Instance	Hong Kong	4 Jan 2006	HKLII		3
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		227
O'Reilly v Mackman	[1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096	House of Lords	United Kingdom	25 Nov 1983	BAILII		712
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
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		75
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		1132
Usher's Wiltshire Brewery Ltd v Bruce	[1914] UKHL TC_6_399; [1915] AC 433	House of Lords	United Kingdom	4 Dec 1914	BAILII		58
Mauritius Breweries Ltd v Commissioner of Income Tax	[1997] Media Review 1	Media Review		circa 1997			5
Jauffur v Commissioner of Income Tax (Mauritius)	[2006] UKPC 32	Privy Council	Mauritius	21 Jun 2006	BAILII		4
Real Estate Developers Association v Town Planning Board	(1996) 6 HKPLR 179		Hong Kong	circa 1996			3
Chuang Yue Chien Eugene v Ho Yau Kwong Kevin	[2002] 4 HKC 245		Hong Kong	circa 2002			20
Koon Wing Yee v Insider Dealing Tribunal	[2008] 3 HKLRD 372		Hong Kong	circa 2008			31
Chinachem Investment Co Ltd v CIR	(1987) 2 HKTC 261		Hong Kong	circa 1987			11
Harley Development Inc v Commissioner of Inland Revenue	[1996] 2 HKLR 147		Hong Kong	circa 1996	Westlaw		3
Harvest Sheen Ltd v Collector of Stamp Duty Revenue	[1997] 2 HKC 380; (1997) 2 CHRLD 246		Hong Kong	circa 1997			6
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		49
CIR v Lai Yin Ha formerly trading as China Skin Specialist Clinic	(1988) 2 HKTC 374		Hong Kong	circa 1988			11
Consolidated Goldfields plc v IRC	[1990] 2 All ER 398		United Kingdom	circa 1990	LexisNexis		12
Solicitor (302/02) v The Law Society of Hong Kong	[2006] 2 HKC 40		Hong Kong	circa 2006			4
CIR v Eekon Enterprises Ltd	(1995) 5 HKPLR 322		Hong Kong	circa 1995			7
Ng Ka Ling v Director of Immigration	(1999) 2 HKCFAR 4		Hong Kong	circa 1999			11
Tam Hing-yee v Wu Tai-wai	[1992] 1 HKLR 185		Hong Kong	circa 1992	Westlaw		16
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		210
Tang Kwok Ming v Daxprofit Scaffolding Ltd	[1999] 1 HKC 657		Hong Kong	circa 1999			8
Kwan Kong Co Ltd v Town Planning Board	(1996) 6 HKPLR 237		Hong Kong	circa 1996			5
Three Weekly Ltd v Obscene Articles Tribunal	[2007] 3 HKLRD 673; [2007] 3 HKC 425		Hong Kong	circa 2007			9
Marriott v Oxford and District Co-operative Society Ltd	[1970] 1 QB 186; [1969] 3 WLR 984		United Kingdom	circa 1970	LexisNexis / Westlaw		49
CIR v Au Yuk-shuet	(1966) 1 HKTC 489		Hong Kong	circa 1966			15
Ng Chun-kwan v CIR	[1976] HKLR 94; 1 HKTC 633		Hong Kong	circa 1976	Westlaw		41
CIR v Aspiration Land Investment Ltd	[1991] 1 HKLR 409		Hong Kong	circa 1991	Westlaw		4
Commissioner of Inland Revenue v Choy Sau Kam	[1983] HKTC 10		Hong Kong	circa 1983			2
Tse Wai Chun Paul v Solicitors Disciplinary Tribunal	[2002] 4 HKC 1		Hong Kong	circa 2002			12
Mok Tsze Fung v The Commissioner of Inland Revenue	[1962] HKLR 258		Hong Kong	circa 1962	Westlaw		14
Attorney-General v Ryan	[1980] AC 718		United Kingdom	circa 1980	LexisNexis / Westlaw		47
Byjoy Ltd v Thorogood Estates Ltd	[1985] 2 HKC 746		Hong Kong	circa 1985			46
Commissioner of Inland Revenue v Lee Lai-ping	(1993) 3 HKPLR 141		Hong Kong	circa 1993			14
Lee Ting Sang v Chung Chi Keung	[1990] 1 HKLR 764		Hong Kong	circa 1990	Westlaw		2