27 Feb 2018
CHINA MOBILE HONG KONG CO LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2018] HKCFI 373
- Court
- Court of First Instance
- Case number
- HCIA2/2017
The court held that the proposed appeal was reasonably arguable on the capital versus revenue point and that the appellant is required to identify and state proper question(s) of law in the statement under s69(3)(a)(ii) and Practice Direction 34; the Taxpayer had not sufficiently complied but was permitted to amend the statement and leave to appeal was conditionally granted subject to filing a fresh compliant statement within a fixed timeframe; procedural safeguards and the qualitative vetting requirement remain applicable under the reformed s69 regime.