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Hong Kong directors dutiesseparate legal personality

Moulin Global Eyecare Trading Ltd v Commissioner of Inland Revenue

(2014) 17 HKCFAR 218
JurisdictionHong Kong
CourtHK Court of Final Appeal
Year2014
StatusBinding authority

Summary

A director's knowledge is attributable to the company for the purposes of tax assessment, affecting limitation periods under Hong Kong revenue law.

Key Principle

attribution of director's knowledge for tax assessment purposes

Area of Law

Company and Insolvency

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