13 Nov 2018
COMMISSIONER OF INLAND REVENUE v. PERFEKTA ENTERPRISES LIMITED
- Citation
- [2018] HKCFA 55
- Court
- Court of Final Appeal
- Case number
- FAMV57/2018
Leave to appeal was granted exceptionally to the taxpayer on the "or otherwise" basis to challenge the Court of Appeal majority's finding that the taxpayer changed intention; the core legal question for the appeal is whether an appellate court may substitute the minority decision for a vitiated majority decision or should remit the matter for fresh findings unless the minority conclusion is the only reasonable one; leave was refused to the Commissioner as the question he posed was contingent and not appropriate for leave.