23 Jan 2025
TOUAX CONTAINER INVESTMENT LTD v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2025] HKCFI 415
- Court
- Court of First Instance
- Case number
- HCIA1/2023
Given the taxpayer's partial success that justified remitter but without annulment of assessments and the possibility that ultimate entitlement to costs depends on the remitter outcome, the fair and workable order is to vary the costs order nisi so that the costs of the appeal are the taxpayer's costs in the cause of the remitter; additionally, costs of the summons are to be paid by the taxpayer to the Commissioner and taxed with the appeal costs.