31 Jan 2008
LEE YEE SHING AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Citation
- LEE YEE SHING AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Final Appeal
- Case number
- FACV14/2007
Appeal dismissed. On the Case Stated and facts as found or admitted, the Board was entitled to conclude the husband’s dealings did not amount to carrying on a trade or business; the Case Stated did not contain sufficiently particular ultimate findings (and recitals of evidence could not be treated as findings) and appellants failed to show the 'true and only reasonable conclusion' was contrary to the Board’s conclusion.