Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Reassessment

Legal area

Court

16 Oct 2024

LEE SHU HANG AND ANOTHER v. KAN LAP KEE aka TERRY KAN

Citation

[2024] HKCFI 2836
Court

Court of First Instance
Case number

HCMP2320/2020

The court refused to grant a stay because the defendant did not demonstrate special or exceptional circumstances: his application was delayed, the asserted entitlement to additional liquidator fees was speculative and related to adjourned proceedings, and the Allocatur did not warrant an independent stay; therefore the judgment creditor’s right to enforce was to be preserved.
28 Mar 2014

GOOD MARK INDUSTRIAL LTD v. COMMISSIONER OF INLAND REVENUE

Citation

GOOD MARK INDUSTRIAL LTD v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCAL88/2012

s70A(1) must be construed narrowly: it does not authorize a taxpayer to seek a general correction of all assessments for the year once a later reassessment is made; the assessor is not obliged to correct prior final assessments beyond the scope of the relevant notice of assessment and the phrase 'arithmetical error or omission' is not to be read as authorizing non-arithmetical reopenings; time limits are mandatory; accordingly the application to quash the respondent's decisions failed.