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Hong Kong Leading Case directing mind and willfraud exceptionknowledge attribution

Moulin Global Eyecare Trading Ltd v Commissioner of Inland Revenue

(2014) 17 HKCFAR 218
JurisdictionHong Kong
CourtCourt of Final Appeal (Hong Kong SAR)
Year2014
StatusBinding authority

Key Principle

attribution of director's knowledge for tax assessment purposes

Area of Law

Company and Insolvency

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