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Clifford Chance

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Hong Kong Court challenges long-established practice of the Commissioner of Inland Revenue when dealing with an objection to tax assessment

6 November 2018

A recent judgment from the Hong Kong Court of First Instance has challenged the long-established policies of the Inland Revenue Department and held that the Commissioner of Inland Revenue has a wide discretion when dealing with an objection to a tax assessment.

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Hong Kong Court challenges long-established practice of the Commissioner of Inland Revenue when dealing with an objection to tax assessment

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