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Clifford Chance

Clifford Chance


Hong Kong Court gives important guidance on tax appeal procedure

6 September 2018

The Court of First Instance has given important guidance on the new procedure for taxpayers to appeal against tax decisions, and the threshold test that the court will apply in deciding whether to grant permission to appeal. The issue arose when considering whether sums paid to secure valuable mobile wireless spectrum should be considered as "revenue" or "capital" in nature. 

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