Commissioner of Inland Revenue (Hong Kong) v Cosmotron Manufacturing Company Ltd

Core Citations

DISTINGUISHES

• The Commissioners of Inland Revenue v The Anglo Brewing Company, Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-74

DOES NOT FOLLOW

• Godden v A. Wilson's Stores (Holdings) Ltd

APPLIES

• Strong & Company of Romsey v Woodifield

CITED in

• TC03396: Howden Joinery Group Plc
• BCM Cayman LP v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [1997] 2 LRC 206
• [1997] STC 1134
• [1997] 1 WLR 1288

[See more]

• 70 TC 292
• [1997] BTC 465

This document cites

• Godden v A. Wilson's Stores (Holdings) Ltd
• The Commissioners of Inland Revenue v The Anglo Brewing Company, Ltd
• Strong & Company of Romsey v Woodifield