13 Jan 2020
COMMISSIONER OF INLAND REVENUE v. POON CHO-MING, JOHN
- Citation
- [2020] HKCFA 2
- Court
- Court of Final Appeal
- Case number
- FACV1/2019
The Court refused to vary the order nisi to award indemnity or common fund costs because the Taxpayer did not demonstrate the special or unusual features or the unreasonable or improper conduct by the Commissioner necessary to displace the usual party-and-party basis; the order nisi became absolute and each side bears its own costs of the submissions on costs.