27 May 2020
RICHARD PAUL FORLEE, M. A. v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2020] HKCFI 868
- Court
- Court of First Instance
- Case number
- HCIA1/2019
Leave to appeal was refused because the proposed questions raised factual issues or rephrased the Board's ultimate factual conclusion rather than errors of law, the Board reasonably found the EVA shares only accrued on the Release Dates due to forfeiture contingencies and vesting tied to continued Hong Kong employment, and no arguable legal error was shown; accordingly no proper question of law with a reasonable prospect of success was demonstrated and leave was denied with costs ordered.