26 Jun 2008
COMMISSIONER OF INLAND REVENUE v. HONGKONG INTERNATIONAL TERMINALS LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. HONGKONG INTERNATIONAL TERMINALS LTD
- Court
- Court of Final Appeal
- Case number
- FACV9/2007
The Commissioner was the real winner on the central issue (the proper assessments on HITL were those increased by the Board of Review) and, applying the principle that costs follow the event and exercising the Court's discretion under s.61A IRO, the Court awarded the Commissioner the costs of and incidental to the appeals in FACV Nos 8 and 9 of 2007, the cross-appeals in FACV Nos 16 and 17 of 2007 and of and incidental to HCIA Nos 14 and 15 of 2005 (including specified associated applications). The Court declined to deprive the Commissioner of costs despite some unsuccessful points advanced b…