Moulin Global Eyecare Trading Ltd v Commissioner of Inland Revenue 47

[2014] HKCFA 22; (2014) 17 HKCFAR 218; [2014] 3 HKC 323

Hong Kong Court of Final Appeal

Hong Kong

13th March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Australian Securities and Investments Commission v Retail Employees Superannuation Pty Ltd	[2024] FCA 1081	Federal Court of Australia	Australia - Commonwealth	18 Sep 2024	AustLII
Aidzan Pty Ltd (in liq) v K & A Laird (NSW) Pty Ltd (in liq)	[2024] NSWCA 185	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	30 Jul 2024	AustLII	4
Anderson v Canaccord Genuity Financial Ltd	[2023] NSWCA 294; (2023) 113 NSWLR 151	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	8 Dec 2023	AustLII	16
AHG WA (2015) Pty Ltd v Mercedes-Benz Australia/Pacific Pty Ltd	[2023] FCA 1022	Federal Court of Australia	Australia - Commonwealth	30 Aug 2023	AustLII	6
Anderson v Canaccord Genuity Financial Ltd	[2022] NSWSC 58; (2022) 161 ACSR 1	Supreme Court of New South Wales	Australia - New South Wales	7 Feb 2022	AustLII	20
VIGERS HONG KONG LTD (IN CREDITORS’ VOLUNTARY LIQUIDATION) v. MICHAEL ANDREW BARCLAY BINNEY AND OTHERS	[2022] HKCFI 261	Hong Kong Court of First Instance	Hong Kong	20 Jan 2022	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ é³ ¿å	[2021] HKCA 1493; [2022] 3 HKLRD 588; [2022] 2 HKC 175	Hong Kong Court of Appeal	Hong Kong	11 Oct 2021	HKLII	2
é¦æ ¯ç¹å¥ æ ¿å ¨ é³ ¿å	[2021] HKCFI 1493	Hong Kong Court of First Instance	Hong Kong	31 May 2021	HKLII
Australian Securities and Investments Commission v M101 Nominees Pty Ltd (No 3)	[2021] FCA 354; (2021) 153 ACSR 230	Federal Court of Australia	Australia - Commonwealth	19 Apr 2021	AustLII	8
Gregg v R	[2020] NSWCCA 245; (2020) 355 FLR 348	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	30 Sep 2020	AustLII	24
[2020] Hkcfi 1285 (23 January 2020)	[2020] HKCFI 1285	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 136 (23 January 2020)	[2020] HKCFI 136	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 1283 (23 January 2020)	[2020] HKCFI 1283	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 1281 (23 January 2020)	[2020] HKCFI 1281	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 1280 (23 January 2020)	[2020] HKCFI 1280	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 1273 (23 January 2020)	[2020] HKCFI 1273	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
Fung Tin Yau v Fung Tin Shing	[2020] HKCFI 252; [2020] 4 HKC 365	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII	26
[2020] Hkcfi 141 (23 January 2020)	[2020] HKCFI 141	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2020] Hkcfi 140 (23 January 2020)	[2020] HKCFI 140	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII	1
[2020] Hkcfi 139 (23 January 2020)	[2020] HKCFI 139	Hong Kong Court of First Instance	Hong Kong	23 Jan 2020	HKLII
[2019] Hkcfi 4158 (23 July 2019)	[2019] HKCFI 4158	Hong Kong Court of First Instance	Hong Kong	23 Jul 2019	HKLII
é¦æ ¯ç¹å¥ æ ¿å ¨ æ å«å å ¦ ºº	[2019] HKCFI 1337	Hong Kong Court of First Instance	Hong Kong	23 Jul 2019	HKLII
Competition Commission v Nutanix Hong Kong Ltd	[2019] 3 HKC 307		Hong Kong	17 May 2019	HKLII	3
R Prosecution Service v Aquila Advisory Ltd	[2019] EWCA Civ 588	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Apr 2019	BAILII	2
Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other)	[2019] UKFTT 218	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2019	BAILII	2
Tam Heung Man v The Incorporated Owners of Lung Poon Court	[2019] HKDC 401	Hong Kong District Court	Hong Kong	26 Mar 2019	HKLII	7
é¦æ ¯ç¹å¥ æ ¿å ¨ å µæç	[2019] HKDC 169	Hong Kong District Court	Hong Kong	26 Mar 2019	HKLII
Tower Bridge GP Ltd v HMRC	[2019] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII	5
Koo Ming Kown v the Commissioner of Inland Revenue	[2018] HKCFI 2593	Hong Kong Court of First Instance	Hong Kong	23 Nov 2018	HKLII	6
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9673u16a 570bu16a 8aa0u16a	[2018] HKCFI 1865	Hong Kong Court of First Instance	Hong Kong	12 Oct 2018	HKLII
PT Tugu Pratama Indonesia v Citibank NA	[2018] HKCFI 2233; [2018] 5 HKLRD 277	Hong Kong Court of First Instance	Hong Kong	12 Oct 2018	HKLII	8
Australian Securities and Investments Commission v Westpac Banking Corporation (No 2)	[2018] FCA 751; (2018) 266 FCR 147; (2018) 357 ALR 240; (2018) 127 ACSR 110	Federal Court of Australia	Australia - Commonwealth	24 May 2018	AustLII	66
[2018] HKCFI 245 (6 February 2018)	[2018] HKCFI 245	Hong Kong Court of First Instance	Hong Kong	6 Feb 2018	HKLII
Singularis Holdings Ltd v Daiwa Capital Markets Europe Ltd	[2018] EWCA Civ 84; [2018] 1 WLR 2777	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Feb 2018	BAILII	25
å	[2017] HKCFI 1370	Hong Kong Court of First Instance	Hong Kong	24 Oct 2017	HKLII
Days Impex Ltd (in Liquidation) v Fung, Yu & Co (a Firm)	[2017] HKCFI 1882	Hong Kong Court of First Instance	Hong Kong	24 Oct 2017	HKLII
UBS AG (London Branch) v Kommunale Wasserwerke Leipzig GmbH	[2017] EWCA Civ 1567; [2017] 2 Lloyds Rep 621	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Oct 2017	BAILII	27
Hksar v Yu Oi Kee	[2016] HKCFA 82	Hong Kong Court of Final Appeal	Hong Kong	8 Dec 2016	HKLII
Mobile Sourcing Ltd v Revenue And Customs	[2016] UKUT 274	United Kingdom Upper Tribunal	United Kingdom	17 Jun 2016	BAILII	4
Tadjudin Sunny v Bank of America, National Association	[2016] HKCA 201	Hong Kong Court of Appeal	Hong Kong	20 May 2016	HKLII	1
Hksar v Au Yeung Chun Yee	[2016] HKCA 152	Hong Kong Court of Appeal	Hong Kong	21 Apr 2016	HKLII	1
Hurd v Zomojo Pty Ltd	[2015] FCAFC 148	Federal Court of Australia	Australia - Commonwealth	21 Oct 2015	AustLII	19
[2015] Hkcfi 599 (21 May 2015)	[2015] HKCFI 599	Hong Kong Court of First Instance	Hong Kong	21 May 2015	HKLII
Bilta (UK) Ltd v Nazir (No 2)	[2015] UKSC 23; [2016] AC 1; [2015] 2 All ER 1083; [2015] 2 WLR 1168	United Kingdom Supreme Court	United Kingdom	22 Apr 2015	BAILII	145
6881u16a 9e97u16a 7fa4u16a 5c0du16a 76e7u16a 7e7cu16a 69aeu16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2015] HKCA 47	Hong Kong Court of Appeal	Hong Kong	3 Feb 2015	HKLII
UBS AG (London Branch) v Kommunale Wasserwerke Leipzig GmbH	[2014] EWHC 3615 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	4 Nov 2014	BAILII	20

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Three Recent Royal Commissions: The Failure to Prevent Harms and Attributions of Organisational Liability"	(2020) 42 Sydney Law Review 395	Crofts, Penny	Australia	circa 2020	AustLII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1923

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
"Co controllers, their companies, and their companies creditors – dealing with pleas of ex turpi causa"	[2014] Journal of Business Law 161	Journal of Business Law	United Kingdom	circa 2014	Westlaw	2
Bilta (UK) Ltd v Nazir	[2013] EWCA Civ 968; [2014] 1 All ER 168	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2013	BAILII	10
"Corporate Attribution and the Directing Mind and Will"	(2011) 127 Law Quarterly Review 239	Law Quarterly Review	United Kingdom	circa 2011	Westlaw	5
Safeway Stores Ltd v Twigger	[2010] EWCA Civ 1472; [2011] 2 All ER 841	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2010	BAILII	18
Commissioner of Inland Revenue v Roderick John Sutton, Joint and Several Liquidator of Moulin Global Eyecare Trading Ltd	[2010] HKCA 213; [2010] 4 HKLRD 283	Hong Kong Court of Appeal	Hong Kong	19 Nov 2010	HKLII	4
"Audit Contracts and Turpitude"	(2010) 126 Law Quarterly Review 14	Law Quarterly Review	United Kingdom	circa 2010	Westlaw	4
Stone & Rolls Ltd (in liq) v Moore Stephens (a firm)	[2009] UKHL 39; [2009] 1 AC 1391; [2009] 4 All ER 431; [2010] 1 All ER (Comm) 125; [2009] 3 WLR 455; [2009] All ER (D) 330	House of Lords	United Kingdom	30 Jul 2009	BAILII	95
HKSAR v Cheung Kwun Yin	(2009) 12 HKCFAR 568; (2009) 6 HKC 22		Hong Kong	circa 2009		185
Monro v HMRC	[2009] Ch 69	Court of Chancery	United Kingdom	circa 2009	LexisNexis / Westlaw	18
Chow Kwong FAI, Edward v the Commissioner of Inland Revenue	[2005] HKCA 373; [2005] 4 HKLRD 687	Hong Kong Court of Appeal	Hong Kong	7 Oct 2005	HKLII	9
R (on the application of Ministry of Defence) v Wiltshire and Swindon Coroner	[2005] EWCA Civ 1; [2005] 4 All ER 40; [2005] 2 BCLC 328; [2005] All ER (D) 242; [2006] 1 WLR 134; [2005] PIQR P21	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2005	BAILII	36
MAN Nutzfahrzeuge AG v Freightliner Ltd	[2005] EWHC 2347	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII	4
China Everbright-IHD Pacific Ltd v Ch’ng Poh	(2002) 5 HKCFAR 630; [2003] 2 HKLRD 594		Hong Kong	circa 2003		24
Duke Group Ltd (in liq) v Pilmer	[1999] SASC 97; (1999) 73 SASR 64; (1999) 153 FLR 1; (1999) 31 ACSR 213; [1999] Aust Torts Reports 81-507; (1999) 17 ACLC 1329	Supreme Court of South Australia	Australia - South Australia	20 May 1999	AustLII	113
Extramoney Ltd v Commissioner of Inland Revenue	[1997] HKCFI 282; [1997] 2 HKC 38; [1997] HKLRD 387	Hong Kong Court of First Instance	Hong Kong	28 Feb 1997	HKLII	10
R v NG Wing Keung, Paul	[1996] HKCA 241; [1997] HKLRD 142	Hong Kong Court of Appeal	Hong Kong	6 Dec 1996	HKLII	12
PCW Syndicates v PCW Reinsurers	[1996] 1 WLR 1136		United Kingdom	circa 1996	LexisNexis / Westlaw	11
Group Josi Re v Walbrook Insurance Co Ltd	[1996] 1 All ER 791; [1996] 1 WLR 1152		United Kingdom	circa 1996	LexisNexis	29
Meridian Global Funds Management Asia Ltd v Securities Commission	[1995] UKPC 5; [1995] 2 AC 500; [1995] 3 All ER 918; [1995] 3 WLR 413; [1995] BCC 942; [1995] 2 BCLC 116	Privy Council	United Kingdom	26 Jun 1995	BAILII	346
El Ajou v Dollar Land Holdings plc	[1993] EWCA Civ 4; [1994] 2 All ER 685; [1994] 1 BCLC 464; [1994] TLR 1; [1994] BCC 143	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Dec 1993	BAILII	312
Beach Petroleum NL v Johnson	(1993) 43 FCR 1	Federal Court of Australia	Australia	circa 1993	Legal Online / Westlaw	98
Tesco Stores Ltd v Brent London Borough Council	[1993] 2 All ER 718; [1993] 1 WLR 1037		United Kingdom	circa 1993	LexisNexis	10
[1980] 1 All Er 393	[1980] 1 All ER 393		United Kingdom	circa 1980	LexisNexis	1
Lam Ying Bor Investment Co	[1979] 1 HKLR 571		Hong Kong	circa 1979	Westlaw	2
Belmont Finance Corporation Ltd v Williams Furniture Ltd	[1979] Ch 250; [1979] 1 All ER 118; [1978] 3 WLR 712	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw	186
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII	598
H L Bolton (Engineering) Co Ltd v T J Graham & Sons Ltd	[1957] 1 QB 159; [1956] 3 All ER 624		United Kingdom	circa 1957	LexisNexis / Westlaw	170
Moore v I Bresler Ltd	[1944] 2 All ER 515		United Kingdom	circa 1944	LexisNexis	28
Radio Pictures Ltd v Inland Revenue Commissioners	(1938) 22 Tax Cas 106		United Kingdom	circa 1938		6
J C Houghton and Co v Nothard, Lowe and Wills Ltd	[1928] AC 1; [1927] All ER 97		United Kingdom	circa 1928	LexisNexis / Westlaw	78
Lennard's Carrying Co Ltd v Asiatic Petroleum Co Ltd	[1915] AC 705; [1914-15] All ER 280		United Kingdom	circa 1915	LexisNexis / Westlaw	259
Citizens' Life Assurance Co v Brown	[1904] UKLawRpAC 20; [1904] AC 423		United Kingdom	6 May 1904	CommonLII	47
Gluckstein v Barnes	[1900] UKLawRpAC 21; [1900] AC 240		United Kingdom	5 Apr 1900	CommonLII	62
Re Hampshire Land Co	[1896] UKLawRpCh 122; [1896] 2 Ch 743	Court of Chancery	United Kingdom	9 Jul 1896	CommonLII	124
Ferguson v Wilson	[1866] UKLawRpCh 89; (1866) LR 2 LRCh App 77		United Kingdom	7 Nov 1866	CommonLII	55
Aberdeen Railway Co v Blaikie Bros	[1843-60] All ER 249; (1854) 1 Macq 461; (1854) 23 LTOS 315; (1854) 2 Eq Rep 1281; 1 Paters App 394; 471 HL 189; (1854) 23 LT 315		United Kingdom	circa 1843	LexisNexis	214
Exxon Chemical International Supply SA v CIR	3 HKTC 57		Hong Kong			4
3 HKLRD 216	3 HKLRD 216		Hong Kong			5
2 NZLR 291	2 NZLR 291		New Zealand		LexisNexis	4
2 HKLRD 911	2 HKLRD 911		Hong Kong			5

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