Commissioner of Inland Revenue v HK-TVB International Ltd

Core Citations

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Rhodesia Metals Ltd (Liquidator) v Commissioner of Taxes

CONSIDERS

• Commissioner of Inland Revenue v Hang Seng Bank Ltd

APPLIES

• Smidth & Company v Greenwood

REPORTED OPINION OF in

• [1992] BTC 524
• 1991 2 HKLR 215
• [1992] STC 723

[See more]

• [1992] 3 WLR 439
• [1992] 2 AC 397

CITED in

• Commissioner of Inland Revenue (Hong Kong) v Orion Caribbean Ltd (in voluntary liquidation)
• Ardmore Construction Ltd v Revenue and Customs Commissioners
• Ketua Pengarah Hasil Dalam Negeri v Cardinal Health Malaysia 211 Sdn Bhd

CONSIDERED in

• Commissioner of Inland Revenue (Hong Kong) v Orion Caribbean Ltd (in voluntary liquidation)

REFERRED in

• Attwood (Inspector of Taxes) v Anduff Car Wash Ltd
• Comptroller of Income Tax v HY

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Smidth & Company v Greenwood
• Rhodesia Metals Ltd (Liquidator) v Commissioner of Taxes
• Commissioner of Inland Revenue v Hang Seng Bank Ltd