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Table of Appeals to the High Court

Table of Appeals to Court of First Instance

Position as at 31 May 2019

Decision No. / AppellantDecision Last ReportedPresent Status
D13/07 22 IRBRD 365 Stated case in respect of Taxpayer's appeal has been transmitted to the Court of First Instance.
D34/16 32 IRBRD 389

By a decision dated 27 February 2018, the Court of First Instance ordered the Taxpayer to file and serve on the Commissioner a fresh statement setting out the grounds of the appeal and the reasons why leave to appeal should be granted. The Commissioner did not object to the fresh statement. The appeal will be heard on 10 September 2019.

D10/17 33 IRBRD 204

The Taxpayer had applied leave to appeal. The Commissioner filed an application to strike out the Taxpayer’s writ of summon

 

Table of Appeals to Court of Appeal/Court of Final Appeal

Position as at 31 May 2019

Decision No. / AppellantCourt Decision Last ReportedPresent Status
COURT OF APPEAL

Poon Cho-ming, John

[FACV 1/2019]

32 IRBRD 521

(CA Judgment)

By a judgment dated 11 March 2019, the Court of Appeal allowed the Commissioner’s application for leave to appeal to the Court of Final Appeal to appeal the Court of Appeal’s judgment. The appeal will be heard on 17 October 2019.

KWP Quarry Company Limited

[CACV 256/2017]

32 IRBRD 227

(CFI Judgment)

On 11 April 2019, the Court of Appeal orally dismissed the Taxpayer’s appeal against the Court of First Instance’s dismissal of the judicial review application in respect of the Board’s refusal to state a case.  The Taxpayer filed a notice of intended application for leave to appeal to the Court of Final Appeal on 30 April 2019. Leave was granted to the Taxpayer to amend its notice of motion within 28 days after handing down of the reasons for Court of Appeal’s decision.

Perfekta Enterprises Limited

[FACV 11/2018]

 

32 IRBRD 544

(CA Judgment)

 

By an order dated 26 November 2018, the Court of Final Appeal allowed the Taxpayer’s application for leave to appeal against the Court of Appeal’s judgment. The appeal will be heard on 18 June 2019.

 D13/16

 

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The Taxpayer’s application for judicial review against the Board’s refusal to grant an extension of time to file the notice of appeal was dismissed by the Court of First Instance. The Taxpayer has filed an appeal to the Court of Appeal against the judgment.  The appeal will be heard on 30 July 2019.

 Koo Ming-kown

Murakami Tadao

[CACV 602/2018]

 

 

33 IRBRD 367

(CFI Judgment)

 

By a judgment dated 23 November 2018, the Court of First Instance allowed the Taxpayers’ appeal. The Commissioner has lodged an appeal to the Court of Appeal. The appeal will be heard on 11 October 2019.

COURT OF FINAL APPEAL
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Note: The latest position of unsettled appeals is shown in either table. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

 The Taxpayer had applied leave to appeal. The Commissioner filed an application to strike out the Taxpayer’s writ of summonThe Taxpayer had applied leave to appeal. The Commissioner filed an application to strike out the Taxpayer’s writ of summon

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