6 Jul 2015
COMMISSIONER OF INLAND REVENUE v. CHURCH BODY OF THE HONG KONG SHENG KUNG HUI AND ANOTHER
- Citation
- COMMISSIONER OF INLAND REVENUE v. CHURCH BODY OF THE HONG KONG SHENG KUNG HUI AND ANOTHER
- Court
- Court of Final Appeal
- Case number
- FAMV11/2015
Leave to appeal was granted because the three identified legal questions—existence/scope of the enhancement for realisation principle, its required application by the Board of Review when assessing change of intention, and whether reliance solely on enhancement activities constitutes an error of law—are of requisite importance to justify appellate consideration.