Commissioner of Inland Revenue again fails to act within a reasonable time

Commissioner of Inland Revenue again fails to act...

Tax alert - Issue 18, October 2011

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Commissioner of Inland Revenue again fails to act within a reasonable time

The Court of First Instance in Kong Tai Shoes Manufacturing Company Limited v CIR [2011] HKCAL 34/2011 held that there had been an inordinate delay on the part of the Commissioner of Inland Revenue (the Commissioner) in determining the taxpayer's objections.

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