11 Jun 2010
HONORCAN LTD v. THE INLAND REVENUE BOARD OF REVIEW
- Citation
- HONORCAN LTD v. THE INLAND REVENUE BOARD OF REVIEW
- Court
- Court of First Instance
- Case number
- HCAL7/2010
The Board was entitled and obliged to apply a qualitative threshold under s.69(1) to ensure only proper and arguable questions of law are stated; given the Board's unchallenged factual findings that the payments were not for export quota and were not paid over to the quota holders, the proposed deductibility question was plainly unarguable and therefore not a proper question of law, so the Board's refusal to state a case was lawful and the judicial review is dismissed.