Commissioner of Inland Revenue
Commissioner of Inland Revenue appears in 30 reported Hong Kong court cases (1900–2026), most often before the HKCFI.
About Commissioner of Inland Revenue
Commissioner of Inland Revenue appears in 30 reported Hong Kong court cases (1900–2026). Commissioner of Inland Revenue is recorded as Respondent (19), Plaintiff (6) and Defendant (7). These cases were heard before HKCFI (17), HKCA (6) and HKCFA (6).
Source: derived from 30 published Hong Kong judgments, most recent decision . Published on HKLII.
How many Singapore court cases involve Commissioner of Inland Revenue?
Commissioner of Inland Revenue appears in 30 reported Hong Kong court cases (1900–2026).
Which courts does Commissioner of Inland Revenue appear in?
Commissioner of Inland Revenue appears before HKCFI (17), HKCA (6) and HKCFA (6).
In the court record
The Commissioner of Inland Revenue is a Hong Kong government office with a reported litigation history stretching from 1900 to 2026, appearing across the Court of Final Appeal, the Court of Appeal, the Court of First Instance and the District Court. Most often named as respondent, it has featured in tax appeals such as Chapman Development Ltd v. Commissioner of Inland Revenue [2026] HKCA 436 and the earlier [2025] HKCA 956, Wise Pearl Ltd v. The Commissioner of Inland Revenue [2025] HKCA 596, and Foxconn (Far East) Ltd v. Commissioner of Inland Revenue [2024] HKCA 1111. At the Court of Final Appeal it has been respondent in Dr. The Honourable Leung Ka-lau v. The Commissioner of Inland Revenue [2023] HKCFA 41 and [2023] HKCFA 36, and in The Commissioner of Inland Revenue v. Koo Ming Kown and Another [2022] HKCFA 18.
The office has also acted as appellant, including in Commissioner of Inland Revenue v. Secan Ltd. and Another [2000] HKCFA 22 and The Commissioner of Inland Revenue v. Emerson Radio Corporation [1999] HKCFA 80, and as respondent in the related Emerson Radio Corporation v. The Commissioner of Inland Revenue [1999] HKCFA 9. Reported matters chiefly concern Tax, Rates & Stamp Duty, with Intellectual Property and Judicial Review & Immigration also represented.
What is the Commissioner of Inland Revenue's most common role in reported cases?
The Commissioner of Inland Revenue appears most often as respondent in tax appeals before the Court of Appeal and Court of Final Appeal, including Chapman Development Ltd v. Commissioner of Inland Revenue [2026] HKCA 436 and Foxconn (Far East) Ltd v. Commissioner of Inland Revenue [2024] HKCA 1111.
Has the Commissioner of Inland Revenue appeared as an appellant?
Yes. In Commissioner of Inland Revenue v. Secan Ltd. and Another [2000] HKCFA 22 and The Commissioner of Inland Revenue v. Emerson Radio Corporation [1999] HKCFA 80, the office is recorded as appellant before the Court of Final Appeal.
What subject areas dominate the Commissioner of Inland Revenue's reported litigation?
The reported matters chiefly concern Tax, Rates & Stamp Duty, with smaller shares touching Intellectual Property and Judicial Review & Immigration, spanning cases from Emerson Radio Corporation v. The Commissioner of Inland Revenue [1999] HKCFA 9 to Chapman Development Ltd v. Commissioner of Inland Revenue [2026] HKCA 436.