13 Dec 2005
SIT KWOK KEUNG v. COMMISSIONER OF INLAND REVENUE
- Citation
- SIT KWOK KEUNG v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV23/2005
The application for extension of time and leave to appeal was refused because the applicant's illness did not amount to the very exceptional circumstances required to extend time, the core substantive issues had been previously decided and not successfully appealed, and the single parent allowance point under section 32 was not raised in the notice of appeal and was not argued before this Court, so there was no basis to grant leave.