Read the full judgment text of HCIA 2/2017 on BabelCite. This HCIA judgment was delivered on 27 February 2018.
1. The principal issue for determination is whether it is reasonably arguable that certain upfront lump sum spectrum utilisation fees (“Upfront SUFs”) paid by China Mobile Hong Kong Company Limited (“Taxpayer”) to the Telecommunications Authority (“TA”) are “revenue”, as opposed to “capital”, in nature.
Cites 4 cases