Read the full judgment text of FAMV56/2018 on BabelCite. This Court of Final Appeal judgment was delivered on 13 November 2018 before Ribeiro PJ, Fok PJ, Cheung PJ.
Revenue law – capital gains – trading asset – Court of Final Appeal – leave to appeal – case stated – board of review/tribunal – majority decision vitiated – substitution of minority decision – remittal – question of great general or public importance – Commissioner of Inland Revenue v Perfekta Enterprises Limited – taxpayer granted leave – Commissioner refused leave – appeal date set – [2018] HKCA 544
Legal issues: Remedy when majority decision of board of review/tribunal vitiated on appeal
Outcome: Leave to appeal granted to the taxpayer in FAMV 57/2018 on the 'or otherwise' basis; leave to appeal refused to the Commissioner in FAMV 56/2018.
Cited by 2 cases · Cites 1 case