CAC INTERNATIONAL LTD V. COMMISSIONER OF INLAND REVENUE

[2025] HKCFI 1366 Court of First Instance 11 April 2025 • HCIA4/2022 • 15 min read

5 cases cited (0 HK, 5 foreign)

Outcome

Appeal dismissed

the appeal was dismissed merely because the Commissioner had shown that its case and assertions were “plausible”.

Source: [2025] HKCFI 1366, Court of First Instance, decided 11 April 2025. Read directly from the judgment.

Judges (1)

Alan Kwong Coram

Counsel (4)

Department of Justice Firm Y.S. Lau & Partners Firm Ernest Ng Counsel Respondent Justin Lam Counsel Appellant

Parties (4)

Cac International Limited Appellant Cac International Ltd Plaintiff Commissioner of Inland Revenue Defendant Commissioner of Inland Revenue Respondent

Statutes Cited

Inland Revenue Ordinance (Cap 112)

Cases Cited (5)

UK (1)

[2021] EWCA Civ 672

HK (4)

(2004) 7 HKCFAR 275 (2009) 12 HKCFAR 392 (2016) 19 HKCFAR 54 [2022] HKCFI 1133

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Judgment

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

Source: HKLII ([2025] HKCFI 1366)