20 Feb 2024
嘉麗華有限公司及另一人 對 稅務局局長
- Citation
- [2024] HKCFI 532
- Court
- Court of First Instance
- Case number
- HCIA6/2023
The application for leave is refused because all proposed grounds are impermissible factual challenges dressed as legal issues; the Tax Board applied the correct evidential standard and properly weighed audited accounts and other evidence; applicants failed to discharge the burden to show the assessments were excessive or incorrect; the privilege point was not raised below and is unsupported, and no arguable legal issue with a reasonable prospect of success was shown.