Yau Wah Yau v. The Commissioner of Inland Revenue

cacv 97/2006

in the high court of the

hong kong special administrative region

court of appeal

civil appeal no. 97 of 2006

(on appeal from HCIA NO. 9 of 2005)

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BETWEEN

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Before : Hon Le Pichon, Tang JJA and Sakhrani J in Court

Date of Hearing : 10 May 2006

Date of Handing Down Judgment : 30 May 2006

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C O R R I G E N D U M

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Please note the following corrigendum in the judgment handed down on 30 May 2006:

Page 20

The last sentence at paragraph 46 “In such situations, it is not perhaps less exceptional that decisions should turn on whether the taxpayer has discharged the onus of proof.” should be “In such situations, it is perhaps less exceptional that decisions should turn on whether the taxpayer has discharged the onus of proof.”

Dated this 20^th day of October 2006.