RANDEEP S GREWAL V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 398 Court of Appeal 9 May 2025 • CACV3/2024 • 48 min read
19 cases cited (0 SG, 19 foreign)

Practice Areas

Inland Revenue Ordinance

Judges (3)

Barma Coram Cheung Coram Kwan Coram

Counsel (6)

Department of Justice Firm LCP Firm Charles Hollander Counsel Appellant Julian Lam Counsel Respondent Stefano Mariani Counsel Appellant Stewart Wong Counsel Respondent

Parties (2)

Commissioner of Inland Revenue Respondent Randeep S Grewal Appellant

Statutes Cited

Inland Revenue Ordinance (Cap 112)
s 8

Cases Cited (19)

UK (10)
[1906] AC 455 [1921] 3 KB 583 [1925] AC 495 [1933] AC 402 [1940] AC 774 [1992] 2 AC 397 [1995] 1 WLR 560 [1999] 1 AC 329 [2006] 1 WLR 1393 [2024] 1 WLR 3391
HK (9)
(2002) 5 HKCFAR 356 [1988] 2 HKLRD 541 [1997] HKLRD 924 [1998] 1 HKLRD 469 [2005] 4 HKLRD 80 [2012] 2 HKLRD 1085 [2018] 2 HKLRD 146 [2022] HKCA 412 [2023] HKCFI 3109

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2025] HKCA 398)