CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

[2024] HKCFI 2590 Court of First Instance 30 September 2024 • HCIA6/2022 • 39 min read

7 cases cited (0 HK, 7 foreign) Cited by 2 cases

Judges (1)

Counsel (5)

Department of Justice Firm J Chan & Lai Firm Johnny Mok SC Counsel Appellant Sharon Yuen Counsel Appellant Stewart Wong SC leadingMs Elizabeth Cheung Counsel Respondent

Parties (2)

Chapman Development Limited Appellant Commissioner of Inland Revenue Respondent

Statutes Cited

Inland Revenue Ordinance (Cap 112)

Cases Cited (7)

UK (1)

[2012] 1 WLR 1794

HK (6)

(2004) 7 HKCFAR 275 (2004) 7 HKCFAR 79 (2007) 10 HKCFAR 704 (2009) 12 HKCFAR 296 (2009) 12 HKCFAR 392 [2023] HKCFI 893

Cited By (2)

[2026] HKCA 436

CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 956

CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

Citation influence

HKLII records this judgment as cited by 2 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2025] HKCA 956 Court of Appeal

30 October 2025

[2026] HKCA 436 Court of Appeal

Related cases

Other Hong Kong judgments involving the same parties or counsel.

[2026] HKCA 436 HKCA

CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 956 HKCA

CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

30 October 2025

[2025] HKCFI 3101 HKCFI

LO FONG HUNG V. FUNG YUEN KWAN, VERONICA AND ANOTHER

[2025] HKCA 1051 HKCA

GRADE ONE LTD AND OTHERS V. CHOW CHIN YUI, ANGELA AND OTHERS

25 November 2025

[2025] HKCA 398 HKCA

RANDEEP S GREWAL V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 322 HKCA

RE BGA HOLDINGS LTD (FORMERLY KNOWN AS BEIBU GULF OCEAN SHIPPING (GROUP) LTD) (and 1 other)

Judgment

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

Source: HKLII ([2024] HKCFI 2590)