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[2019] HKCA 946
Hong Kong Court of Appeal
Hong Kong
4th October, 2019

Legislation Cited

Legislation Name Provision
Finance Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Oughtred v Inland Revenue Commissioners [1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623 House of Lords United Kingdom 4 Nov 1959 BAILII flag 55
Great Western Railway Co v Inland Revenue Comrs [1893] UKLawRpKQB 203; [1894] 1 QB 507 United Kingdom 4 Dec 1893 CommonLII flag 23
Limmer Asphalte Paving Co, Ltd v Commissioners of Inland Revenue [1872] UKLawRpExch 23; LR 7 Exch 211; 41 LJEx 106 Court of Exchequer United Kingdom 15 Apr 1872 CommonLII flag 35
Ngai Sau Ying v Collector of Stamp Revenue [2019] HKCA 1104; [2019] 5 HKC 547 Hong Kong Court of Appeal Hong Kong 4 Oct 2019 HKLII flag 4
502au16a 79c0u16a 82f1u16a 5c0du16a 5370u16a 82b1u16a 7a05u16a 7f72u16a 7f72u16a 9577u16a [2018] HKDC 675 Hong Kong District Court Hong Kong 25 Oct 2018 HKLII flag 3
502au16a 79c0u16a 82f1u16a 5c0du16a 5370u16a 82b1u16a 7a05u16a 7f72u16a 7f72u16a 9577u16a [2018] HKDC 1142 Hong Kong District Court Hong Kong 13 Sep 2018 HKLII flag 3
LKW v DD [2010] HKCFA 70; (2010) 13 HKCFAR 537; (2010) 6 HKC 528; [2011] HKLR 106 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2010 HKLII flag 202
DD v LKW [2008] HKCA 74; [2008] 2 HKC 134; [2008] 2 HKLRD 523 Hong Kong Court of Appeal Hong Kong 5 Mar 2008 HKLII flag 22
Prudential Assurance Co Ltd v Inland Revenue Commissioners [1993] 1 WLR 211 United Kingdom circa 1993 LexisNexis / Westlaw flag 5
Thorn v Inland Revenue Commissioners [1976] 1 WLR 915 United Kingdom circa 1976 LexisNexis / Westlaw flag 2
Lap Shun Textiles Industrial Co Ltd v Collector of Stamp Revenue [1976] AC 530; [1976] TR 101 United Kingdom circa 1976 LexisNexis / Westlaw flag 8
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners [1961] 3 WLR 509 United Kingdom circa 1961 LexisNexis / Westlaw flag 2
Lord Portman v Commissioners of Inland Revenue [1956] TR 353 circa 1956 2
Harvest Sheen Ltd & Anr v The Collector of Stamp Revenue [1997] HKLRD 889 Hong Kong circa 1997 flag 5
Connell Estate Agents (a firm) v Begej [1993] 2 EGLR 35 United Kingdom circa 1993 flag 3
[1909-1910] Act 1910 [1909-1910] Act 1910 United Kingdom circa 1910 flag 14
Commissioners of Inland Revenue [1924] SC 819 United Kingdom - Scotland circa 1924 flag 3

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