Alexandra Hui writes a technical article for A+ Magazine

Mazars' Tax Partner Alexandra Hui looks at the ruling that unrealized gains arising from the revaluation of Hong Kong listed securities are not chargeable to profits tax

Alexandra Hui, Tax Partner at Mazars Hong Kong, prepared a technical article on the Nice Cheer case.


To read the full article, please click here .




  • A+ magazine, February 2014 issue
  • Article prepared by Alexandra Hui

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Nov. 2013 (special issue) - Nice Cheer!

The Court of Final Appeal (“CFA”) handed down its judgment in Nice Cheer Investment Limited (“Nice Cheer”) v Commissioner of Inland Revenue (“CIR”) on 12 November 2013, confirming the lower courts’ decision that unrealised gains in respect of Hong Kong listed securities being held for trading were not “profits” chargeable to tax in Hong Kong.

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