THE COMMISSIONER OF INLAND REVENUE V. DRACO HUMAN RESOURCES MANAGEMENT LTD

[2025] HKDC 2120 District Court 16 December 2025 • DCTC192/2025 • 9 min read

1 cases cited (0 HK, 1 foreign)

Outcome

Appeal allowed

I allow the appeal, set aside only such part of the said Order on the award of pre-judgment interest and order instead that pre-judgment interest be awarded to the Commissioner in terms as sought in paragraph 2 of the Notice of Appeal.

Source: [2025] HKDC 2120, District Court, decided 16 December 2025. Read directly from the judgment.

Judges (1)

KC Chan Coram

Counsel (2)

Department of Justice Firm Linda Chan, Government Counsel Plaintiff

Parties (3)

Commissioner of Inland Revenue Plaintiff Draco Human Resources Management Limited Defendant Draco Human Resources Management Ltd Defendant

Statutes Cited

District Court Ordinance (Cap 336)

s 49 s 50(1)(b)

Inland Revenue Ordinance (Cap 112)

Rules of the District Court (Cap 336H)

Cases Cited (1)

HK (1)

[2010] 3 HKC 1

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Judgment

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

Read on HKLII

Source: HKLII ([2025] HKDC 2120)