1 Mar 2007
WONG YU CHO ROLLY t/a MARCO POLO and CHINA OVERSEA TECHNICAL DEVELOPMENT v. INLAND REVENUE DEPARTMENT
- Citation
- WONG YU CHO ROLLY t/a MARCO POLO and CHINA OVERSEA TECHNICAL DEVELOPMENT v. INLAND REVENUE DEPARTMENT
- Court
- Court of First Instance
- Case number
- HCAL15/2007
Leave to apply for judicial review was refused because the tax assessments had been determined by court judgment and upheld on appeal (precluding JR), trespass is a private law matter to be pursued in District Court, the s76 notices were lawfully issued and the application was out of time, and the IRD's failure to reply to a settlement offer did not constitute a final reviewable decision.