LAM LAI KUEN v. COMMISSIONER OF INLAND REVENUE

[2025] HKCFI 5830

Court of First Instance3 December 2025

Judges:Coleman

HCAL89/2006 LAM LAI KUEN v. COMMISSIONER OF INLAND REVENUE

HCAL 89/2006

[2025] HKCFI 5830

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

CONSTITUTIONAL AND ADMINISTRATIVE LAW LIST No. 89 of 2006

BETWEEN
	Lam Lai Kuen	Applicant
	與 and
	Commissioner of Inland Revenue	Putative Respondent

Application for Leave to Apply for Judicial Review
NOTIFICATION of the Judge’s decision (Ord. 53 r. 3)

Following:

consideration of the documents only; or

consideration of the documents and oral submission by the applicant in court;

Order by The Honourable Mr Justice Coleman :

The Applicant’s application for leave to apply for judicial review is dismissed. I make no order as to costs.

Observations for the Applicant :

Refer to the directions of the Honourable Mr Justice Coleman dated 11 November 2025.

Dated the 3^rd day of December 2025.

(Alvin Kwok)
for Registrar, High Court

Where leave to apply has been granted, Applicants and their legal advisers are reminded of their obligation to reconsider the merits of their application in the light of the Respondent’s evidence

Notes for the Applicant: If leave has been granted, the Applicant or his solicitors must:
a) serve on the respondent and such interested parties as may be directed by the Court the order granting leave and any directions given within 14 days after the leave was granted (Order 53, rule 4A); b) issue the originating summons within 14 days after the grant of leave and serve it in accordance with Order 53, rule 5; and c) supply to every other party copies of every affidavit which the Applicant proposes to use at the hearing, including the affidavit in support of the application for leave (Order 53, rule 6(5)).		Sent/Handed to the Applicant/the Applicant’s solicitors on 3/12/2025 Lam Lai Kuen The Applicant Ref.: Nil		Sent/Handed to the Respondent/the Respondent’s solicitors / such interested parties as may be directed by the Court / the interested parties’ solicitors on 3/12/2025 Commissioner of Inland Revenue The Putative Respondent Ref.: 6B1/G0837872*F04/05-A

LAM LAI KUEN v. COMMISSIONER OF INLAND REVENUE

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