|
DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue
|
[2023] HKCFA 36
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
10 Nov 2023
|
HKLII
|
|
 1
|
|
DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue
|
[2023] HKCA 232; [2023] 2 HKLRD 133; [2023] 2 HKC 562
|
Hong Kong Court of Appeal
|
Hong Kong
|
22 Feb 2023
|
HKLII
|
|
2
|
|
McAllister v Revenue And Customs (INCOME TAX - employee contractually entitled to ICT allowance)
|
[2021] UKFTT 232
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Jun 2021
|
BAILII
|
|
|
|
Hksar v Mark Richard Charlton Sutherland
|
[2019] HKCFA 46
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
14 Nov 2019
|
HKLII
|
|
1
|
|
Commissioner of Inland Revenue v Poon Cho-Ming, John
|
[2019] HKCFA 38; [2020] 2 HKC 582; (2019) 22 HKCFAR 344
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
14 Nov 2019
|
HKLII
|
|
14 
|
|
Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation)
|
[2018] UKFTT 240
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Apr 2018
|
BAILII
|
|
|
|
Francois Ngo v Commissioner of Inland Revenue
|
[2018] HKCFI 2516
|
Hong Kong Court of First Instance
|
Hong Kong
|
19 Nov 2018
|
HKLII
|
|
4
|
|
[2018] HKCFI 2070 (19 November 2018)
|
[2018] HKCFI 2070
|
Hong Kong Court of First Instance
|
Hong Kong
|
19 Nov 2018
|
HKLII
|
|
|
|
Poon Cho-Ming, John v Commissioner of Inland Revenue
|
[2018] HKCA 297; [2018] 5 HKC 233
|
Hong Kong Court of Appeal
|
Hong Kong
|
1 Jun 2018
|
HKLII
|
|
11
|
|
Re Paswan Shibu Lal
|
[2018] HKCA 249
|
Hong Kong Court of Appeal
|
Hong Kong
|
1 Jun 2018
|
HKLII
|
|
23
|
|
Moorthy v HMRC
|
[2018] EWCA Civ 847
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
20 Apr 2018
|
BAILII
|
|
2
|
|
Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees)
|
[2017] UKUT 453
|
United Kingdom Upper Tribunal
|
United Kingdom
|
24 Nov 2017
|
BAILII
|
|
|
|
Tottenham Hotspur Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)
|
[2016] UKFTT 389
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Jun 2016
|
BAILII
|
|
1
|
|
Phillips v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)
|
[2016] UKFTT 174
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Mar 2016
|
BAILII
|
|
|
|
Mr Andrew Hill v Revenue & Customs
|
[2015] UKFTT 295
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jun 2015
|
BAILII
|
|
1
|
|
"Appendix 3 - List of Leading Cases of United Kingdom"
|
[2011] NLUDLRS 8
|
Editors
|
India
|
circa 2011
|
LIIofIndia
|
|
|
|
Fuchs, Walter Alfred Heinz v Commissioner of Inland Revenue
|
[2011] HKCFA 10; [2011] 2 HKC 422; (2011) 14 HKCFAR 74
|
Hong Kong Court of Final Appeal
|
Hong Kong
|
1 Feb 2011
|
HKLII
|
|
25
|
|
é¦æ ¯ç¹å¥ æ ¿å ¨ æ æµ·æ¿
|
[2009] HKCFI 1320
|
Hong Kong Court of First Instance
|
Hong Kong
|
19 Nov 2009
|
HKLII
|
|
|
|
MRS Murad v Commissioner of Inland Revenue
|
[2009] HKCFI 1083; (2009) 6 HKC 478
|
Hong Kong Court of First Instance
|
Hong Kong
|
19 Nov 2009
|
HKLII
|
|
2
|
|
Re Leung Yat Tung
|
[2008] HKCFI 583
|
Hong Kong Court of First Instance
|
Hong Kong
|
26 Jun 2008
|
HKLII
|
|
1
|
|
SCA Packing Ltd v Revenue & Customs
|
[2006] UKSPC SPC00541
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
23 May 2006
|
BAILII
|
|
|
|
Commissioner of Inland Revenue v Elliot, Stewart William George
|
[2006] HKCFI 686; [2006] 3 HKLRD 779
|
Hong Kong Court of First Instance
|
Hong Kong
|
28 Jun 2006
|
HKLII
|
|
|
|
Sam Woo Bore Pile Foundation Ltd v China Overseas Foundation Engineering Ltd
|
[2006] HKCA 402
|
Hong Kong Court of Appeal
|
Hong Kong
|
17 Oct 2006
|
HKLII
|
|
1
|
|
Porter v Revenue and Customs
|
[2005] UKSPC SPC00501
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
7 Sep 2005
|
BAILII
|
|
|
|
Wilson (HMIT) v Clayton
|
[2004] EWHC 898 (Ch); [2004] IRLR 611
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
29 Apr 2004
|
BAILII
|
|
2
|
|
TV Group Ltd v HM Inspector of Taxes
|
[2003] UKSC SPC00369
|
United Kingdom Supreme Court
|
United Kingdom
|
15 May 2003
|
BAILII
|
|
|
|
EMI Group Electronics Ltd v Coldicott (HMIT)
|
[1999] EWCA Civ 1868
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
16 Jul 1999
|
BAILII
|
|
1
|
|
QT93/38 and Commissioner of Taxation
|
[1994] AATA 244
|
Administrative Appeals Tribunal
|
Australia
|
22 Aug 1994
|
AustLII
|
|
|
|
Dawson v Commissioner of Inland Revenue SC Auckland
|
[1978] NZHC 179
|
High Court of New Zealand
|
New Zealand
|
21 Apr 1978
|
NZLII
|
|
|
|
Kettlewell Bullen and Co v Commissioner of Income-Tax, Calcutta
|
[1964] INSC 149; (1964) 8 SCR 97; AIR 1965 SC 65
|
Supreme Court of India
|
India
|
1 May 1964
|
LIIofIndia
|
|
1
|
|
vD Talwar v the Commissioner of Income-Tax, Bihar
|
[1963] INSC 72; 1964 2 SCR 519; AIR 1963 SC 1583
|
Supreme Court of India
|
India
|
26 Mar 1963
|
LIIofIndia
|
|
|
