3 Jan 2019
KOO MING KOWN AND ANOTHER v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2019] HKCFI 51
- Court
- Court of First Instance
- Case number
- HCIA1/2017
The court annulled the assessments under appeal, exercised its discretion not to incorporate discrete answers to questions of law in the formal order, and ordered that the Commissioner pay two-thirds of the appellants' costs in this court because the appellants were partly unsuccessful on specified questions which generated distinct additional costs attributable to those issues.