COMMISSIONER OF INLAND REVENUE V. SECAN LTD. AND ANOTHER

[2000] HKCFA 22 Court of Final Appeal 8 December 2000 • FACV9/2000 • 23 min read
1 cases cited (0 HK, 1 foreign)

Judges (1)

Court Coram

Counsel (4)

David Goldberg QC Counsel Unknown Jenny Fung Counsel Appellant John Gardiner Counsel Respondent John Swaine Counsel Respondent

Parties (2)

Commissioner of Inland Revenue Appellant Secan Ltd Respondent

Statutes Cited

Companies Ordinance (Cap 622)
Inland Revenue Ordinance (Cap 112)

Cases Cited (1)

UK (1)
[1994] Ch 107

Citation influence

HKLII records this judgment as cited by 8 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2009] HKCFA 102 Court of Final Appeal
30 November 2009
[2013] HKCFA 98 Court of Final Appeal
12 November 2013
[2018] HKCA 301 Court of Appeal
1 June 2018
[2010] HKCFI 393 Court of First Instance
3 May 2010
[2025] HKCFI 544 Court of First Instance
4 February 2025
[2012] HKCA 478 Court of Appeal
7 November 2012
[2012] HKCA 257 Court of Appeal
19 June 2012
[2006] HKCA 428 Court of Appeal
10 November 2006

Related cases

Other Hong Kong judgments involving the same parties or counsel.

[2023] HKCFA 41 HKCFA
DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE
13 December 2023
[2023] HKCFA 36 HKCFA
DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE
10 November 2023
[2022] HKCFA 18 HKCFA
THE COMMISSIONER OF INLAND REVENUE V. KOO MING KOWN AND ANOTHER
5 August 2022
[2000] HKCFA 3 HKCFA
SECRETARY FOR JUSTICE AND ANOTHER V. CHAN WAH AND OTHERS
8 August 2000
[2000] HKCFA 4 HKCFA
CHEUNG KAM CHUEN V. CHAN WAH AND OTHERS
8 August 2000
[1999] HKCFA 80 HKCFA
THE COMMISSIONER OF INLAND REVENUE V. EMERSON RADIO CORPORATION
14 December 1999

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2000] HKCFA 22)