26 Jun 2008
COMMISSIONER OF INLAND REVENUE v. HIT FINANCE LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. HIT FINANCE LTD
- Court
- Court of Final Appeal
- Case number
- FACV16/2007
The Commissioner was the real winner because the Board of Review's increased assessments on HITL were upheld; costs therefore follow the event and, applying s.61A of the Inland Revenue Ordinance and the court's discretion, the Commissioner should be awarded the costs of and incidental to the appeals and related proceedings; though some issues run by the Commissioner failed, they did not justify depriving her of costs in the circumstances.