D13/13 - Gov

Another objection common to Questions 1 and 3 is that the correct question is not whether ‘the Board was correct in law to conclude’ but ‘whether it was open to the Board’ to conclude (see paragraphs 1 – 5 and 44 in the Court of Final Appeal’s judgment in Lee Yee Shing and another v CIR (2008) 11 HKCFAR 6 and Kim Eng Securities ... ................
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