20250117 Evidence, facts, and the difference between questions of fact and law in tax disputes made simple
Description
Introduction:
This seminar aims to provide a comprehensive and up-to-date summary of recent trends in Hong Kong tax disputes by reference to recent decisions of the Inland Revenue Board of Review and the higher Courts, including the recently (re)discovered phenomenon of remission of the appeal to the Board. Moreover, by reference to those recent decisions as case studies, it will provide tax practitioners with a firm grounding in notions of evidence, findings of fact, and grounds of appeal in the context of tax audits and tax disputes. Tax practitioners who did not train as lawyers will find this seminar to provide helpful insight in both crafting tax dispute resolution strategies and better understanding the judicial reasoning that underpins decisions in tax appeals.