Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Judicial review of fact-finding

Legal area

Court

4 Aug 2006

CHANCE INVESTMENT LTD v. COMMISSIONER OF INLAND REVENUE

Citation

CHANCE INVESTMENT LTD v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA6/2005

The Board of Review was entitled to dismiss the taxpayers' appeals because the taxpayers bore the legal burden under s.68(4) IRO and failed to discharge it; the Board's exercise of discretion to decide the appeals on that basis and not to make further positive findings was not unreasonable or contrary to the true and only reasonable conclusion, so its decision is confirmed.
15 Mar 2006

PANG CHOR FU AND ANOTHER v. OFFICE OF THE CLERK TO THE BOARD OF REVIEW AND ANOTHER

Citation

PANG CHOR FU AND ANOTHER v. OFFICE OF THE CLERK TO THE BOARD OF REVIEW AND ANOTHER
Court

Court of First Instance
Case number

HCAL204/2002

The court accepted the Board Clerk's account that no inordinate delay was established; the challenged errors were typographical and immaterial to the outcome; the Board's credibility and intention findings were supported by evidence; and because the matters were factual the Board rightly refused to state a case under s.69(1) Cap.112. Therefore the judicial review application was refused.