24 Jul 2007
HONGKONG INTERNATIONAL TERMINALS LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- HONGKONG INTERNATIONAL TERMINALS LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA15/2005
The Court of Appeal held that because the Board's central finding that there was 'no real money' was unsustainable and fundamental to its reasoning, the court could not determine how the Board would have decided absent that finding and therefore remitted the matters to the Board of Review for reconsideration in light of the Court's judgment and answers to questions; the Board may, in its discretion, permit further evidence only insofar as it is directed to issues arising from the case stated and the Court's answers, and a rehearing de novo is permissible only in very exceptional circumstances.