28 Jun 2018
COMMISSIONER OF INLAND REVENUE v. PERFEKTA ENTERPRISES LTD
- Citation
- [2018] HKCA 373
- Court
- Court of Appeal
- Case number
- CACV115/2017
Taxpayer failed on two of the three issues; its only success was on valuation which was remitted to the Board and was not raised below, therefore the Court ordered the taxpayer to pay two-thirds of the costs of the appeal (with a certificate for two counsel) and declined to disturb the existing costs order below made by Chung J.