12 Oct 2017
THE COMMISSIONER OF INLAND REVENUE v. RIGHT MARGIN LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. RIGHT MARGIN LTD
- Court
- Court of First Instance
- Case number
- HCIA4/2016
Leave to appeal was refused because the proposed grounds were primarily factual or amounted to impermissible re‑weighing of evidence rather than identifiable questions of law; the Board had evidence supporting its findings as to recoverability of the interest and the statutory proviso was properly construed to permit the deduction in the circumstances.