23 Feb 2022
RE NIMBLE HOLDINGS CO LTD FORMERLY KNOWN AS THE GRANDE HOLDINGS LTD
- Citation
- [2022] HKCFI 519
- Court
- Court of First Instance
- Case number
- HCCW177/2011
The court accepted it had power to reopen ex parte assessments but exercised its discretion against the Company. The Company failed to show that Sutton 4 and subsequent expert reviews produced new cogent evidence justifying a reassessment after prolonged delay; the delay was unexplained or inadequately justified and would cause substantial and disproportionate prejudice to the former PLs (loss of witnesses, records, and heavy cost). The concerns raised were minor, explicable, or already within the taxing Master's remit; therefore reopening was refused and the summons dismissed.