10 Dec 2021
KOO MING KOWN MURAKAMI TADAO v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2021] HKCA 1833
- Court
- Court of Appeal
- Case number
- CACV602/2018
The Court of Appeal granted leave to appeal to the Court of Final Appeal on the Commissioner’s formulated questions concerning whether s82A permits additional tax to be assessed on officers who signed corporate returns and whether such signers 'made' or were 'required' to make the returns; the court refused to grant leave on additional questions (Questions 1(b) and 1(c)) that it had not itself considered.