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香港上訴法院駁回納稅人申請，拒絕就利得來源、agreement by conduct及程序公平問題批出終審法院上訴許可，並判令訟費。
The Court of First Instance held that a single original property may be disposed of by more than one instrument for s.29DF stamp duty refund purposes, granted leave, and quashed the Collector's refusal.
The Court of First Instance granted leave to appeal only on two narrow rent-distribution issues concerning alleged withholding of statutory allowance and property tax for Shops 29 and 30.
The Court of Appeal dismissed Wise Pearl Limited’s renewed leave application, holding the proposed grounds challenged factual findings rather than raising questions of law.
The Court of Appeal dismissed a taxpayer’s challenge to Hong Kong salaries tax assessments, upheld Goepfert, and refused amendment of the notice of appeal.
The court granted leave to appeal in an inland revenue case about whether shareholder-loan sums were interest and whether the profits were sourced in Hong Kong.
The court varied a provisional costs order in a tax appeal, making the appeal costs the taxpayer’s costs in the cause of the remitter and ordering costs of the summons against the taxpayer.
The Court of Appeal held the upfront payment was Hong Kong-sourced and revenue, but found error in the source analysis for royalties and remitted that issue.
The High Court dismissed an inland revenue appeal over management fee deductions and upheld the Board’s application of s.61A IRO to counter a tax benefit.
上訴法院在重審所有證據後接納原審裁判官對控方證人可靠性的評價，認為警方初步查問屬例行性質不需警誡，相關調查回答可呈堂；傳單為實物證據並非決定性傳聞所致不可採納；整體證據包括車內大量未完稅香煙、上訴人與車的關聯及其被捕後的行為，足以在毫無合理疑點下證明控罪，故駁回上訴並維持定罪及刑罰。
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