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[1988] HKCFI 452 (12 December 1988)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40
Dublin	[1920] UKHL TC_7_517; [1921] AC 1	House of Lords	United Kingdom	13 May 1920	BAILII		13
Shop Investment Ltd v Sweet	[1940] 1 All ER 533		United Kingdom	circa 1940	LexisNexis		4
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw		42
Commissioner of Income Tax v Hanover Agencies Ltd	[1967] 1 AC 681; [1967] 1 All ER 954		United Kingdom	circa 1967	LexisNexis / Westlaw		14
Loughnan v Marston's Dolphin Brewery Ltd	[1936] AC 393		United Kingdom	circa 1936	LexisNexis / Westlaw		4
Alfred Leney & Co Ltd v Whelan (Inspector of Taxes)	[1934] 2 KB 511		United Kingdom	circa 1934	LexisNexis / Westlaw		4
Ormond Investment Co v Betts	[1928] AC 143		United Kingdom	circa 1928	LexisNexis / Westlaw		70
Proud v Janssens	[1964] HKLR 863		Hong Kong	circa 1964	Westlaw		4
Lam Woo Sham v The Commissioner of Inland Revenue	[1961] HKLR 609		Hong Kong	circa 1961	Westlaw		6
44 HKLR 380	44 HKLR 380		Hong Kong	circa 1955	Westlaw		2
Lam Woo Shang v CIR	1 HKTC 123		Hong Kong	circa 1955			2
Lam Woo Shang v The Commissioner of Inland Revenue	[1960] 1 HKTC 140		Hong Kong	circa 1960			2