WISE PEARL LTD V. THE COMMISSIONER OF INLAND REVENUE

[2025] HKCA 596 Court of Appeal 29 September 2025 • CAMP34/2024 • 39 min read

13 cases cited (0 SG, 13 foreign)

Practice Areas

Inland Revenue Ordinance

Judges (2)

Ng Coram Poon Coram

Counsel (4)

Department of Justice Firm LCP Firm Lincoln Cheung Counsel Respondent Stefano Mariani Counsel Appellant

Parties (2)

The Commissioner of Inland Revenue Respondent Wise Pearl Limited Appellant

Summary

Non-refoulement judicial review appeal in the Court of Appeal. The applicant, acting in person, appealed the refusal of leave for judicial review. The appeal was dismissed.

Statutes Cited

Inland Revenue Ordinance (Cap 112)

Cases Cited (13)

UK (4)

[1963] AC 1 [1974] 1 WLR 1594 [1991] 1 AC 306 [2003] 2 AC 430

HK (9)

(2004) 7 HKCFAR 275 (2007) 10 HKCFAR 417 [1997] HKLRD 173 [2001] 2 HKLRD 275 [2010] 5 HKLRD 378 [2013] 5 HKC 106 [2017] 5 HKLRD 398 [2018] 2 HKLRD 146 [2024] HKCFI 439

Judgment

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

Read on HKLII

Source: HKLII ([2025] HKCA 596)