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[2001] HKDC 215 (22 November 2001)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Phillips v Brewin Dolphin Bell Lawrie Ltd	[2001] UKHL 2; [2001] 1 All ER 673; [2001] 1 WLR 143; [2001] BCC 864; [2001] BPIR 119; [2001] 1 BCLC 145	House of Lords	United Kingdom	18 Jan 2001	BAILII		49
(2001) 31 Hong Kong Law Journal 20	(2001) 31 Hong Kong Law Journal 20	Hong Kong Law Journal	Hong Kong	circa 2001	HeinOnline / LexisNexis		1
Shiu Wing Ltd v Commissioner of Estate Duty	[2000] 3 HKLRD 76; (2000) 3 HKCFAR 215; [2000] 3 HKC 13		Hong Kong	circa 2000			8
Guoji Transport Co Ltd v The Collector of Stamp Revenue	[1997] HKLRD 1168		Hong Kong	circa 1997			1
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		347
Ernest Ferdinand Perez De Lasala v Hannelore De Lasala	[1979] UKPC 10; [1980] AC 546; [1979] 2 All ER 1146; [1979] 3 WLR 390; [1980] FSR 443; [1979] FLRRep 223	Privy Council	United Kingdom	4 Apr 1979	BAILII		181
Canada Safeway Ltd v IRC	[1973] 1 Ch 374	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		4
Times Newspapers Ltd v Inland Revenue Commissioners	[1973] 1 Ch 155	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		1
Shop and Store Developments Ltd v Commissioners of Inland Revenue	[1967] 1 AC 472		United Kingdom	circa 1967	LexisNexis / Westlaw		13
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners	[1963] AC 135		United Kingdom	circa 1963	LexisNexis / Westlaw		45
Escoigne Properties Ltd v IRC	[1958] AC 549		United Kingdom	circa 1958	LexisNexis / Westlaw		26
Holmleigh (Holdings) Ltd v Commissioners of Inland Revenue	(1958) 46 Tax Cas 435		United Kingdom	circa 1958			2
Curzon Offices Ltd v IR Commrs	[1944] 1 All ER 606		United Kingdom	circa 1944	LexisNexis		4
Carr v Inland Revenue Commissioners	[1944] 1 All ER 163		United Kingdom	circa 1944	LexisNexis		7
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Re Paulin	[1935] 1 KB 26		United Kingdom	circa 1935	LexisNexis / Westlaw		8
Borland's Trustee v Steel Brothers & Co, Ltd	[1900] UKLawRpCh 190; [1901] 1 Ch 279	Court of Chancery	United Kingdom	14 Nov 1900	CommonLII		80