9 Nov 2022
RANDEEP S GREWAL v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2022] HKCFI 3393
- Court
- Court of First Instance
- Case number
- HCIA3/2022
The court grants leave to appeal because both the challenge to the precedents (Q1) and the factual-law application issues (Q2, including Q2(1) and Q2(2)) are reasonably arguable; alternatively, leave on Q1 is justified in the interests of justice given the importance of the statutory charge, elapsed time and subsequent jurisprudence. Costs of the leave application are ordered in the cause.