Read the full judgment text of CACV 201/2015 on BabelCite. This Court of Appeal judgment was delivered on 12 May 2016.
1. This is an appeal by the Commissioner of Inland Revenue (“ CIR ”) against the judgment of Anthony Chan J dated 15 July 2015 in which he held that a tax refund of HK$549,600 due to AGI Logistics (Hong Kong) Limited (“ Company ”) paid by the Inland Revenue Department (“ IRD ”) at the Company’s direction to Careship International Transportation Limited (“ Careship ”) on 27 January 2010, which was after presentation on 8 December 2009 [1] of the petition to wind up the Company, was void under sec