HONG KONG: Hong Kong’s Inland Revenue Department (IRD) has updated Interpretation and Practice Note No. 6 to reflect legislative changes to the rights of appeal against tax assessments, which began to be applied from April 1 this year.
Since that date, a taxpayer who disputes an assessment may apply directly to a court of first instance for leave to appeal against the IRD’s decision on a matter of law. If the court grants leave to appeal, it will hear and determine the substantive issue of the appeal. If the court refuses to grant leave to appeal, the appellant may make a further application to the Court of Appeal.
Those cases delivered before April 1 will continue to be processed under the previous practice, which required an appellant or the Commissioner to make an application requiring the Board of Review to present the case to the lower court.
