PATRICK COX ASIA LTD V. THE COMMISSIONER OF INLAND REVENUE

[2024] HKCA 944 Court of Appeal 17 October 2024 • CACV357/2023 • 52 min read

21 cases cited (0 HK, 21 foreign)

Judges (3)

Chow Coram Chu Coram G Lam Coram

Counsel (4)

Department of Justice Firm LCP Firm Julian Lam Counsel Respondent Stefano Mariani, Solicitor-Advocate Counsel Appellant

Parties (2)

Commissioner of Inland Revenue Respondent Patrick Cox Asia Limited Appellant

Statutes Cited

Inland Revenue Ordinance (Cap 112)

Cases Cited (21)

UK (9)

[1921] 2 AC 13 [1932] 1 KB 124 [1935] AC 431 [1966] AC 295 [1967] 1 Ch 1038 [1969] 2 All ER 724 [1991] 1 AC 306 [1992] 2 AC 397 [2003] Ch 513

HK (12)

(1999) 2 HKCFAR 501 (2004) 7 HKCFAR 275 (2006) 9 HKCFAR 391 (2007) 10 HKCFAR 17 (2013) 16 HKCFAR 813 [1997] HKLRD 173 [1997] HKLRD 924 [2004] 3 HKLRD 258 [2005] 4 HKLRD 652 [2012] 3 HKLRD 8 [2022] 5 HKLRD 666 [2023] HKCFI 2676

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Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2024] HKCA 944)