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Hong Kong general anti avoidancedeductibility of expenses

Chapman Development Limited v Commissioner of Inland Revenue

[2024] HKCFI 2590
JurisdictionHong Kong
CourtHong Kong Court of First Instance
Year2024
StatusPersuasive authority

Key Principle

Courts will scrutinize whether claimed deductible expenses are legitimate business costs or part of a tax avoidance scheme.

Area of Law

tax

Related Cases

Chapman Development Ltd v CIR [2025] HKCA 956
John Wiley & Sons UK2 LLP & Wiley International LLC v The Collector of Stamp Revenue [2025] HKCFA 11
Randeep S Grewal v Commissioner of Inland Revenue [2025] HKCA 398

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