Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Source of revenue in tax law
  • 9 Dec 2014

    RE DAVID GERARD GOLDBERG QC

    Citation
    RE DAVID GERARD GOLDBERG QC
    Court
    Court of First Instance
    Case number
    HCMP3016/2014

    Application dismissed because the applicant failed to establish that the issues were unusually difficult or that local senior counsel could not adequately represent the appellants, there was an unexplained and material delay in making the application, and a late-added 'source of revenue' issue was insufficiently particularised; on those grounds admission was not in the public interest.

    • Ad hoc admission of overseas counsel
    • Construction of section 82a inland revenue ordinance
    • Source of revenue in tax law
    • Public interest in admission