12 Oct 1998
QUAN BING KAY, DEREK v. COMMISSIONER OF INLAND REVENUE
- Citation
- QUAN BING KAY, DEREK v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL32/1998
Leave to apply for judicial review was refused because the applicant produced late, unclear and explicitly non-reliant management accounts and failed to discharge the statutory onus under s68(4); on those facts no arguable question of law could be formulated and the Board properly declined to state a case under s69(1).