CHAPMAN DEVELOPMENT LTD V. COMMISSIONER OF INLAND REVENUE

[2025] HKCA 956 Court of Appeal 30 October 2025 • CACV450/2024 • 41 min read
13 cases cited (0 SG, 13 foreign)

Practice Areas

Inland Revenue Ordinance

Judges (3)

Barma Coram Kwan Coram Yuen Coram

Counsel (6)

Department of Justice Firm J Chan & Lai Firm Elizabeth Cheung Counsel Respondent Johnny Mok Counsel Appellant Sharon Yuen Counsel Appellant Stewart Wong Counsel Respondent

Parties (2)

Chapman Development Limited Appellant Commissioner of Inland Revenue Respondent

Summary

Chapman Development Limited appealed against the Commissioner of Inland Revenue's assessment in a tax dispute concerning profits tax liability. The case arose from an appeal from the Court of First Instance in an inland revenue matter. The Court of Appeal determined the appeal.

Statutes Cited

Inland Revenue Ordinance (Cap 112)

Cases Cited (13)

UK (2)
[1924] 1 KB 575 [1991] 1 AC 306
HK (11)
(2004) 7 HKCFAR 275 (2004) 7 HKCFAR 79 (2009) 12 HKCFAR 296 (2011) 14 HKCFAR 750 [2009] 4 HKLRD 675 [2010] 3 HKLRD 110 [2011] 2 HKLRD 763 [2023] HKCFI 893 [2024] HKCFI 2590 [2025] 2 HKLRD 1174 [2025] 2 HKLRD 661

Judgment

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

Read on HKLII

Source: HKLII ([2025] HKCA 956)