http://legalref.judiciary.gov.hk/lrs/common/ju/ju_frame.jsp?DIS=76137&currpage=T
繳稅人由利豐(494)全資持有。法官重點指出上訴委員會審理案件後竟花3年半時間才頒布判決，即使明白委員會成員屬自願公職性質，亦不能接受如此拖延。The taxpayer is wholly-owned by Li & Fung (0494). The judgment criticises the Board of Review for taking 3.5 years to produce a decision, and for failing to be clear in its Decision on what findings of fact it was making.2 : GS(14)@2011-04-25 16:19:00