Commissioner of Inland Revenue v Hang Seng Bank Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 08 October 1990 |
| Date | 08 October 1990 |
| Court | Privy Council |
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76 cases
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G C A International Ltd v Yates (Inspector of Taxes) ; Yates (Inspector of Taxes) v G C A International Ltd
...the taxpayer company. The following cases were referred to in the judgment: Commr of Inland Revenue (Hong Kong) v Hang Seng Bank Ltd TAX[1990] BTC 482 Edwards (HMIT) v Bairstow & Anor ELR[1956] AC 14 Firestone Tyre & Rubber Co Ltd v Lewellin (HMIT) TAX(1957) 37 TC 111 Smidth (FL) & Co v Gre......
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Wong, Wen-Young v (1) Grand View Private Trust Company Ltd, (2) Transglobe Private Trust Company Ltd
...of section 12A (1) is ambiguous, regard may be had to subsequent legislation: Commissioner of Inland Revenue v Hang Seng Bank Ltd [1991] 1 AC 306 (PC) at p.324A-D. It was argued: “ 340. In 2014, the legislature passed the Trustee Amendment Act 2014, by which a new section 47A was incorporat......
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Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
...has been accepted in several cases: see, eg, Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 2 KB 403, 414; Commissioner of Inland Revenue v Hang Seng Bank [1991] AC 306, 323–324; Bennion, Bailey and Norbury on Statutory Interpretation 8 th ed, (2020) section (5) Conclusion on ......
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R (on the application of KBR, Inc.) v Director of the Serious Fraud Office
...... ER 137 ; [ 1987 ] BCLC 450 Comr of Inland Revenue v Hang Seng Bank Ltd [ 1991 ] 1 AC ......
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1 books & journal articles
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Source and the Remote Worker
...HK–TVB International Limited CIR v HKT–VB International Ltd, Privy Council 28/1991, (1992) 3 WLR 439: see also CIR v Hang Seng Bank Ltd (1991) 1 AC 306. This would suggest that Nell might today be decided differently on the basis of what I like to call the ‘enterprise test’ of source (see t......