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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Secan Ltd v Commissioner of Inland Revenue |
[2000] HKCA 358; |
Hong Kong Court of Appeal | Hong Kong | 16 Feb 2000 | HKLII |
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2 |
| Ranon Ltd v Commissioner of Inland Revenue | [2000] HKCA 370 | Hong Kong Court of Appeal | Hong Kong | 16 Feb 2000 | HKLII |
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| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "When is Income under Long-term Contracts Derived?" | [2002] RevenueLawJl 6 | Teck, Tan How | Australia | circa 2002 | AustLII |
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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Lo & Lo v Commissioner of Inland Revenue |
|
Hong Kong | circa 1984 |
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11 ![]() |
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| Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes) |
|
United Kingdom | circa 1971 |
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19 ![]() |
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| Snell v Rosser, Thomas & Co Ltd |
|
United Kingdom | circa 1968 | LexisNexis |
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4 |
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| Commissioner of Inland Revenue v Mutual Investment Co Ltd |
[1966] UKPC 19; |
Privy Council | United Kingdom | 20 Jul 1966 | BAILII |
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17 ![]() |
| Orchard Parks Ltd v Pogson |
|
United Kingdom | circa 1964 |
|
4 |
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| Duple Motor Bodies Ltd v Ostime |
[1961] UKHL 6; |
House of Lords | United Kingdom | 28 Mar 1961 | BAILII |
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32 ![]() ![]() |
| Investment & Mortgage Co Ltd v Worthington |
|
United Kingdom | circa 1958 | LexisNexis |
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3 |
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| Whimster & Co v Inland Revenue Commissioners |
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United Kingdom - Scotland | circa 1926 |
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33 ![]() ![]() |
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| Vallambrosa Rubber Co Ltd v Farmer |
(1910) 5 Tax Cas 529; |
United Kingdom - Scotland | 16 Mar 1910 | BAILII |
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64 ![]() ![]() ![]() |
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| FCT v St Huberts Island |
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Australia | circa 1910 | Legal Online / Westlaw |
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33 ![]() ![]() |