Hong Kong Taxation: Law and Practice 2012–13 Edition

Table of Cases

AG, see J. Lyons & Co. A.G.C. (Advances) Limited v FCT (75 ATC 4057), 335 Abbott v Philbin (39 TC 82), 113, 115, 119, 121 Aberdeen Restaurant Enterprises Ltd.; CIR v (2 HKTC 330), 508, 528 Adams v Cape Industries Plc. [1990] (1 Ch 433), 203 All Best Wishes Ltd. v CIR [1992] (1 HKRC 90-067), 208, 209 American Leaf Blending Co. Sdn Bhd v Director-General of Inland Revenue [1979] (AC 676), 216, 218 Ammonia Soda Company v Chamberlain [1918] (1 Ch D 286), 339 Anaconda American Brass; Minister of National Revenue v (34 TC 330), 404 Anderson, see Smith Anglo-Persian Oil Co. Ltd. v Dale (16 TC 253), 342 Arrowtown Assets Limited v Collector of Stamp Revenue [2002] (1 HKRC 90-114), 844; [2003] (1 HKRC 90-126), 844 Arrowtown Assets Limited; Collector of Stamp Revenue v [2004] (1 HKRC 90-129), 701, 702, 844 Table of Cases The following cases are referred to in the text. Note that cases involving the Commissioner of Inland Revenue (CIR) or other taxation authorities are all listed alphabetically according to the name of the taxpayer. Arthur Murray (NSW) Pty. Ltd. v CIR (14 ATD 98), 287 Arundale, see Pritchard Asia Master Limited v CIR [2006] (1 HKRC 90-177), 675 Asia Securities International Limited; CIR v [1991] (1 HKRC 90-052), 667 Asia Television Ltd.; CIR v (2 HKTC 198), 487 Aspiration Land Investment Ltd.; CIR v Inland Revenue Board of Review (2 HKTC 575), 668; (3 HKTC 223), 668 Associated Portland Cement Manufacturers v IRC (27 TC 103), 340 Associated Restaurants Ltd., see Wimpy International Ltd. Atherton, see British Insulated and Helsby Cables Ltd. Aust-Key Company Limited v CIR [2001] (1 HKRC 90-109), 667 Aviation Fuel Supply Company v CIR [2011] (1 HKLR 90-241), 289, 323 Ayres, see Petrotim Securities Ltd. BSC Footwear v Ridgway (47 TC 495), 281, 282, 283, 284, 286 Bairstow & Anor., see Edwards (Inspector of Taxes) Ball v Johnson (47 TC 155), 88 xxiv Table of Cases Bank of India v CIR (2 HKTC 503), 226 Banque Nationale de Paris Hong Kong Branch v CIR (2 HKTC 139), 398 Barclay Curle & Co.; IRC v (45 TC 221), 528 Barclays Mercantile Business Finance Limited v Mawson [2004] (UKHL 51), 700 Baring Securities (Hong Kong) Limited v CIR (presently known as ING Baring Securities (Hong Kong) Limited) [2005] (1 HKRC 90-144), 240; CIR v [2005] (1 HKRC 90-169), 240 Barlow, see Duff Barnet London Borough Council, ex parte Nilish Shah; R v [1982] (1 QB 688), 566 Bartica Investment Limited; CIR v [1996] (1 HKRC 90-080), 206 Beach Station Caravans, see Cooke Beauchamp v F. W. Woolworth Plc. (61 TC 542), 345 Beautiland Co. Ltd. v CIR (1 HKRC 90-053), 209, 215; (3 HKTC 184 & 322), 215 Bell, see Dorman Long (Steel) Ltd. Ben Odeco, see Powlson Benson v Yard Arm Club (53 TC 67), 528 Birmingham & District Cattle By-Products Co. Ltd. v IRC (12 TC 92), 218, 219 Blakiston, see Cooper Blasdale, see James Snook & Co. Board of Review and Indosuez WI Carr Securities Limited; CIR v [2005] (1 HKRC 90-157), 239, 669; [2007] (1 HKRC 90-191), 239, 669, 671–672 Board of Review & Lam Chi Kwong; CIR v [2004] (1 HKRC 90-138), 669 Borax Consolidated, see Southern Braithwaite, see Davies Brand Dragon Limited and Harvest Island International Limited v CIR [2002] (1 HKRC 90-115), 210, 665 Bray v Colenbrander (34 TC 73), 62 British Insulated and Helsby Cables Ltd. v Atherton (10 TC 155), 339, 357 British Mexican Petroleum Co. Ltd. v Jackson (16 TC 570), 325 Broadstone Mills, see Patrick Bruce, see Usher’s Wiltshire Brewery Burdge v Pyne (45 TC 320), 214 Burns, Robert P.; CIR v (1 HKTC 1181), 138 C v C of T (28 SATC 127), 136 C H Pte Limited v Commissioner of Income Taxes [1987] (1 MSTC 7022), 264 CG Lighting Limited; CIR v [2010] (1 HKRC 90-226), 273; [2011] CACV 119/2010, 274 Cadwalader, see Cooper Calkin v Commissioner of Inland Revenue [1984] (1 NZLR 440), 216 Calvert v Wainwright (27 TC 475), 101 Cameron v Prendergast (23 TC 122), 90 Canray International Limited & Others v CIR [2012] (HCAL 18-2011), 679 Canton Industries Limited v CIR (HCIA 6/2007), 343 Cape Brandy Syndicate v IRC [1921] (12 TC 358), 3 Cape Industries Plc., see Adams Carlingford Life and General Assurance Co. Ltd. and Carlingford Insurance Co. Ltd.; CIR v (3 HKTC 229), 447 Carlisle & Silloth Golf Club v...