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Tony Chan is denied leave to appeal over HK$340m tax claim

PUBLISHED : Wednesday, 21 November, 2012, 12:00am
UPDATED : Wednesday, 21 November, 2012, 3:52am
 

The Court of Final Appeal yesterday dismissed self-style fung shui master Tony Chan Chun-chuen's application to appeal over a HK$340 million tax claim.

Chan sought to overturn a ruling handed down by the Court of Appeal in March that denied more time to file an objection against the tax claim.

His last-ditch attempt was dismissed yesterday by a three-judge panel who will hand down their reasons later.

This leaves Chan, who lost a drawn-out court battle for the fortune of late billionaire Nina Wang Kung Yu-sum, liable to repay the HK$340 million, which is mostly profits tax with a small sum of property tax and a penalty for not paying the tax on time.

Defence counsel Edward Chan King-sang SC, told the court yesterday that Chan never received 25 tax notices from the Inland Revenue Department which were sent to law firm Kao Lee & Yip because it was the last address Chan had provided.

"The notices were never received by Chan," the lawyer said.

The defendant only found out about the tax notices in late April 2010, when the department filed a claim in the District Court. He filed a notice of objection to the department in June but this was rejected because it was filed late and the department refused to exercise its discretion to extend the 30-day period.

Edward Chan argued the Court of Appeal had focused on whether Kao Lee & Yip had got the tax notices while the focus should have been on if Chan actually received the notices.

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