Privy Council

Lord Keith of Kinkel, Lord Jauncey of Tullichettle, Lord Slynn of Hadley, Lord Nicholls of Birkenhead and Lord Steyn.

Judgment delivered 14 March 1996.

Property tax (Hong Kong) – Exemption for corporations entitled to set-off against profits tax – Judicial review – Whether statutory appeals procedure or judicial review appropriate – Whether there had been representations that taxpayers were exempt by authorities on which they could rely – Inland Revenue Ordinance (Hong Kong), s. 5(2)(a), 25, 64.

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