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Nice Cheer Investment Ltd v Commissioner of Inland Revenue    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
BSC Footwear Ltd (formerly Freeman, Hardy & Willis Ltd) v Ridgway (Inspector of Taxes)	[1972] AC 544; (1971) 47 Tax Cas 495; [1971] 2 WLR 1313		United Kingdom	circa 1971	LexisNexis / Westlaw		20
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
Commissioner of Inland Revenue v Quitsubdue Ltd	[1999] HKCFI 241; [1999] 3 HKC 233; [1999] 2 HKLRD 481	Hong Kong Court of First Instance	Hong Kong	30 Apr 1999	HKLII		4
Commissioner of Inland Revenue v Secan Ltd	[2000] HKCFA 22; [2000] 4 HKC 302; (2000) 3 HKCFAR 411; [2000] 3 HKLRD 627	Hong Kong Court of Final Appeal	Hong Kong	8 Dec 2000	HKLII		13
Commissioners of Inland Revenue v Cock Russell & Co Ltd	[1949] 2 All ER 889; (1949) 29 Tax Cas 387		United Kingdom	circa 1949	LexisNexis		14
Davies (HM Inspector of Taxes) v Shell Co of China Ltd	(1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121		United Kingdom	circa 1951			21
Dublin (Corporation Of) v M'Adam [1887] IELawRp 82	20 LRI 497		Republic of Ireland	16 Jun 1887	BAILII		7
Dublin Corporation v M'Adam	2 Tax Cas 387		United Kingdom	circa 1971			9
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII		31
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
Gresham Life Assurance Society v Styles	[1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185		United Kingdom	31 May 1892	CommonLII		50
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom	circa 1971			14
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
Inland Revenue Commissioners v Hang Seng Bank Ltd	[1991] 1 AC 306		United Kingdom	circa 1991	LexisNexis / Westlaw		64
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
Lands Brothers v Simpson	19 Tax Cas 62		United Kingdom	circa 2008			5
Marx v Inland Revenue Commissioner	[1970] NZLR 182		New Zealand	circa 1970	LexisNexis		9
Medical Council of Hong Kong v Chow Siu Shek	(2000) 3 HKCFAR 144; [2000] 2 HKLRD 674; [2000] 2 HKC 428		Hong Kong	circa 2000			83
Patrick v Broadstone Mills Ltd	(1953) 35 Tax Cas 44		United Kingdom	circa 1953			7
R v Canadian Eagle Oil Co Ltd	[1946] AC 119; [1945] 2 All ER 499		United Kingdom	circa 1946	LexisNexis / Westlaw		31
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
Sharkey v Wernher	[1956] AC 58; 36 Tax Cas 275		United Kingdom	circa 1956	LexisNexis / Westlaw		38
Sun Insurance Office v Clark	[1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		38
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
Thomas Mangin And Inland Revenue Commissioner	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
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
Watson Brothers v Hornby	168 LT 109		United Kingdom	circa 2008			3
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33
Willingale v International Commercial Bank Ltd	[1978] AC 834		United Kingdom	circa 1978	LexisNexis / Westlaw		21