WISE PEARL LTD V. THE COMMISSIONER OF INLAND REVENUE

[2024] HKCFI 439 Court of First Instance 8 February 2024 • HCIA5/2023 • 28 min read

7 cases cited (0 HK, 7 foreign) Cited by 3 cases

Judges (1)

Cheng Coram

Counsel (4)

Baker & McKenzie Firm Department of Justice Firm Lincoln Cheung Counsel Respondent Stefano Mariani Counsel Appellant

Parties (2)

Commissioner of Inland Revenue Respondent Wise Pearl Limited Appellant

Case Significance

Wise Pearl Ltd v. The Commissioner of Inland Revenue [2024] HKCFI 439 was decided by the Court of First Instance on 8 February 2024. No outcome is recorded for this item. The matter continued to the Court of Appeal under the same case name in [2025] HKCA 596. A separate later Inland Revenue dispute, Sinolink Shanghai Investments Ltd v. Commissioner of Inland Revenue [2025] HKCFI 544, also cites this decision.

Did Wise Pearl Ltd v. The Commissioner of Inland Revenue [2024] HKCFI 439 go to appeal?

Yes. The same case name recurs before the Court of Appeal in [2025] HKCA 596, indicating the Court of First Instance decision in [2024] HKCFI 439 was carried forward into appellate proceedings.

Statutes Cited

Inland Revenue Ordinance (Cap 112)

s 69

Cases Cited (7)

UK (1)

[1991] 1 AC 306

HK (6)

(2004) 7 HKCFAR 275 (2007) 10 HKCFAR 417 (2009) 12 HKCFAR 392 [2010] 5 HKLRD 378 [2017] 5 HKLRD 398 [2018] 2 HKLRD 146

Cited By (3)

[2025] HKCA 596

WISE PEARL LTD V. THE COMMISSIONER OF INLAND REVENUE

[2025] HKLdT 54

THE INCORPORATED OWNERS OF HAIPHONG MANSION V. JAMES S. LEE & COMPANY (KOWLOON) LTD AND ANOTHER

[2025] HKCFI 544

SINOLINK SHANGHAI INVESTMENTS LTD V. COMMISSIONER OF INLAND REVENUE

Citation influence

HKLII records this judgment as cited by 3 later judgments. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2025] HKCA 596 Court of Appeal

29 September 2025

[2025] HKLdT 54 Lands Tribunal

23 September 2025

[2025] HKCFI 544 Court of First Instance

4 February 2025