11 Nov 2016
CHENG YUNG CHING v. THE COMMISSIONER OF INLAND REVENUE DEPARTMENT
- Citation
- CHENG YUNG CHING v. THE COMMISSIONER OF INLAND REVENUE DEPARTMENT
- Court
- District Court
- Case number
- DCSA31/2015
Appellant failed to prove hardship because he owned an unencumbered Hong Kong flat of significant value and could have raised finance; his absence from Hong Kong did not prevent compliance because he was aware of the assessment and had solicitors; undue delay weighed against him; therefore both the s14(1B) hardship application and s14(5B) extension were refused and the summons dismissed.