30 May 2023
SUEN HUNG SHAN v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2023] HKCA 690
- Court
- Court of Appeal
- Case number
- CACV147/2020
The Court held that on proper construction of s69(1) IRO the leave to appeal procedure to the Court of First Instance does not apply to a Board decision that a notice of appeal was not given within time and no extension should be given; consequently there was no jurisdiction to give leave and the summons and grounds were properly struck out under the court's inherent jurisdiction. The Court refused to extend time to apply for leave to the Court of Final Appeal because of very substantial delay, inadequate reasons and negligible prospects of success, and awarded indemnity costs to the Commissi…