6 May 2022
HEATH BRIAN ZARIN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2022] HKCA 656
- Court
- Court of Appeal
- Case number
- CACV75/2020
The Court refused to vary the order nisi because the Taxpayer ultimately succeeded on two of the three grounds for leave and had already been deprived of one-third of the leave application costs to reflect failure on Ground 1; there was no adequate basis to further apportion costs (the re-articulation of Ground 2 did not justify depriving costs) and therefore the CIR's summons to vary the order nisi was dismissed and the CIR ordered to pay the Taxpayer's costs of the summonses.