19 Nov 2009
FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Citation
- FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL112/2008
The application for judicial review was dismissed because the Commissioner subsequently issued the Determination rendering the dispute academic, the circumstances were highly unlikely to recur so there was no public interest reason to exercise the court's discretion to hear the moot issue, the contested Statement was not a separate reviewable decision, and the proposed amendment/leave failed the reasonable arguability threshold.