10 Jan 2023
THE COMMISSIONER OF INLAND REVENUE v. THE SERVICEMEN’S GUIDES ASSOCIATION
- Citation
- [2023] HKCFI 82
- Court
- Court of First Instance
- Case number
- HCIA2/2022
Leave to appeal refused because no proper question of law was raised and no reasonable prospect of success: the Board's factual findings that SGA's objects and activities benefited visiting naval personnel rather than the Hong Kong public were open on the evidence; the peppercorn rent was not legally probative of public benefit without supporting evidence; challenges raised were predominantly factual or unarguable as matters of law.