Wharf Properties Ltd v Commissioner of Inland Revenue (Hong Kong).  BTC 173
Lord Browne-Wilkinson, Lord Lloyd of Berwick, Lord Nicholls of Birkenhead, Lord Steyn and Lord Hoffmann.
Judgment delivered 27 January 1997.
Income tax – Interest payments – Development company borrowed money for development of a site – Whether interest payments were on capital or revenue account – Inland Revenue Ordinance (Hong Kong), s. 16(1), 17(1)(c).