5 May 2011
COMMISSIONER OF INLAND REVENUE v. C G LIGHTING LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. C G LIGHTING LTD
- Court
- Court of Appeal
- Case number
- CACV119/2010
Leave to appeal to the Court of Final Appeal was refused because the first limb of s22(1)(a) did not apply and the second limb was not satisfied as the claim was not "clearly quantifiable" at or above the monetary threshold; the issues raised did not amount to questions of great general or public importance under s22(1)(b), and the court had applied existing Court of Final Appeal authorities, with legislative change, not appellate leave, being the proper route for policy complaints.