Read the full judgment text of CACV 45/2012 on BabelCite. This Court of Appeal judgment was delivered on 19 April 2013 before Kwan JA, Fok JA, Barma JA.
Revenue law – profits tax – application for leave to appeal to Court of Final Appeal – section 22(1)(a) of the Court of Final Appeal Ordinance (Cap 484) – appeal as of right – liquidated claim – unliquidated claim – tax assessments – section 22(1)(b) – great general or public importance – Inland Revenue Ordinance (Cap 112) sections 2, 16, 16G, 17 – Braitrim (Far East) Ltd – profits tax assessments for years 2000/01 to 2002/03 – Board of Review dismissed challenge – Court of Appeal dismissed appeal – taxpayer sought leave to appeal to Court of Final Appeal – whether appeal lies as of right – held: no, because tax assessments are unliquidated and not within the first limb of section 22(1)(a) – whether leave should be granted under section 22(1)(b) – held: no, because the proposed appeal raises no point of great general or public importance and has no realistic prospect of success – application dismissed – costs order against taxpayer
Legal issues: Application for leave to appeal under sections 22(1)(a) and (b) of the Court of Final Appeal Ordinance
Outcome: Application for leave to appeal to the Court of Final Appeal dismissed.
Cited by 2 cases · Cites 2 cases