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Banque Nationale De Paris Hong Kong Branch v Commissioner of Inland Revenue   flag 

[1984] HKCFI 365
Hong Kong Court of First Instance
Hong Kong
3rd July, 1984

Legislation Cited

Legislation Name Provision
Ordinance (ACT) s2, s3, s14, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Scottish North American Trust Ltd v Farmer (1910) 5 Tax Cas 693 United Kingdom circa 1910 flag 8
Anglo- Continental Guano Works v Bell (1894) 70 LT 670 United Kingdom circa 1894 flag 4
Woodland, Public Officer of Stuckey's Banking Co, v Fear [1857] EngR 84; 7 E & B 519; 119 ER 1339; 26 LJQB 202 Queen's Bench United Kingdom circa 1857 CommonLII flag 14
Clode v Bayley [1843] EngR 1040; 12 M & W 51; 152 ER 1107; 13 LJEx 17 Court of Exchequer United Kingdom circa 1843 CommonLII flag 9
Anglo-Continental Guano Works v Bell 3 Tax Cas 239 United Kingdom flag 10
3 AC 325 3 AC 325 United Kingdom LexisNexis / Westlaw flag 9

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