18 Dec 2001
COMMISSIONER OF INLAND REVENUE v. INDOSUEZ W I CARR SECURITIES LTD.
- Citation
- COMMISSIONER OF INLAND REVENUE v. INDOSUEZ W I CARR SECURITIES LTD.
- Court
- Court of First Instance
- Case number
- HCIA5/2001
The court allowed inspection of the Commissioner's Determination for the limited purpose of clarifying the context and meaning of the passage quoted in the Case Stated because doing so would not re-open or re-decide primary facts but would determine whether an alleged admission related to overseas brokers or the group's overseas offices; this use of the Determination is permissible under Carvill and distinguishable from attempts to re-hear facts condemned in the Aspiration Land decisions.