Mtr Corporation Ltd v. Commissioner of Inland Revenue

Read the full judgment text of HCIA 2/2024 on BabelCite. This HCIA judgment was delivered on 27 May 2025.

1. On page 17, paragraph 5.6, line I: “recognizing” should read as “failing to recognize”.

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Case No.HCIA 2/2024[2025] HKCFI 2220
Court
HCIA
Date27 May 2025
Judge
Case Document
100%Judiciary

HCIA 2/2024

[2025] HKCFI 2220

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

INLAND REVENUE APPEAL NO 2 OF 2024

_____________

BETWEEN

  MTR CORPORATION LIMITED Appellant
  and  
  COMMISSIONER OF INLAND REVENUE Respondent

_____________

Before: Deputy High Court Judge Jonathan Wong in Chambers
Date of Hearing: 27 February 2025
Date of Decision: 27 May 2025
Date of Corrigendum: 29 May 2025

________________________

C O R R I G E N D U M

________________________

Please note the following amendment in the Decision dated 27 May 2025:-

1.On page 17, paragraph 5.6, line I: “recognizing” should read as “failing to recognize”.

Dated the 29th day of May 2025

  (Will YEUNG)
Clerk to DHCJ Jonathan Wong

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