TOUAX CONTAINER INVESTMENT LTD V. THE COMMISSIONER OF INLAND REVENUE

[2024] HKCFI 2242 Court of First Instance 30 August 2024 • HCIA1/2023 • 42 min read

13 cases cited (0 HK, 13 foreign)

Judges (1)

Counsel (4)

Department of Justice Firm LCP Firm Ernest Ng Counsel Respondent Stefano Mariani Counsel Appellant

Parties (2)

Commissioner of Inland Revenue Respondent Touax Container Investment Limited Appellant

Statutes Cited

Companies Ordinance (Cap 622)

Inland Revenue Ordinance (Cap 112)

Cases Cited (13)

UK (5)

[1896] AC 325 [1926] AC 424 [1940] AC 774 [1979] AC 676 [1991] 1 AC 306

HK (8)

(2004) 7 HKCFAR 275 (2007) 10 HKCFAR 417 (2008) 11 HKCFAR 6 [2017] 5 HKLRD 398 [2018] 2 HKLRD 146 [2022] HKCA 412 [2022] HKCFI 1133 [2022] HKDC 308

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Judgment

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

Source: HKLII ([2024] HKCFI 2242)