24 Aug 2011
C G LIGHTING LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- C G LIGHTING LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Final Appeal
- Case number
- FAMV23/2011
Tax demands require assessment and are therefore unliquidated so the appeal did not lie as of right under s.22(1)(a); no question of legal principle was raised and no rare or exceptional circumstances existed to justify leave under s.22(1)(b), so leave to appeal was refused.