RANDEEP S GREWAL V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 398 Court of Appeal 9 May 2025 • CACV3/2024 • 47 min read

19 cases cited (0 HK, 19 foreign)

Judges (3)

Counsel (6)

Department of Justice Firm LCP Firm Charles Hollander Counsel Appellant Julian Lam Counsel Respondent Stefano Mariani Counsel Appellant Stewart Wong Counsel Respondent

Parties (2)

Commissioner of Inland Revenue Respondent Randeep S Grewal Appellant

Statutes Cited

Inland Revenue Ordinance (Cap 112)

s 8

Cases Cited (19)

UK (10)

[1906] AC 455 [1921] 3 KB 583 [1925] AC 495 [1933] AC 402 [1940] AC 774 [1992] 2 AC 397 [1995] 1 WLR 560 [1999] 1 AC 329 [2006] 1 WLR 1393 [2024] 1 WLR 3391

HK (9)

(2002) 5 HKCFAR 356 [1988] 2 HKLRD 541 [1997] HKLRD 924 [1998] 1 HKLRD 469 [2005] 4 HKLRD 80 [2012] 2 HKLRD 1085 [2018] 2 HKLRD 146 [2022] HKCA 412 [2023] HKCFI 3109

Citation influence

HKLII records this judgment as cited by 1 later judgment. 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