14 Dec 1968
TAI SHUN INVESTMENT CO LTD v. COMMISSIONER OF INLAND REVENEUE
- Citation
- TAI SHUN INVESTMENT CO LTD v. COMMISSIONER OF INLAND REVENEUE
- Court
- Court of First Instance
- Case number
- HCIA2/1967
The Taxing Master applied the 'necessary or proper' test in Order 62 rule 28(2), rejecting the appellants' argument that Note 2(5) mandated full allowance; he allowed briefing of an English tax specialist in principle but limited recoverable fees to what a hypothetical average specialist would reasonably charge for a three‑day Full Court hearing, reduced Litton's and Monroe's claimed fees to assessed figures, disallowed luxury items (clerk's travel and accommodation) and the leader's tax liability, and ordered each party to bear the costs of the review.