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Valuation of Electricity Generation and Supply Undertaking in Hong Kong

Guy Roots QC
Richard Glover QC

In a decision given on 30th November 2009 in Hong Kong Electric Company Ltd v Commissioner of Rating and Valuation, after a hearing of 19 days, the Hong Kong Lands Tribunal allowed the Company's appeal resulting a substantial reduction in the rateable value of the electricity generation, transmission and distribution undertaking which serves the whole of Hong Kong Island. The Tribunal gave detailed consideration to the application of the receipts and expenditure method of valuation and the contractor's basis.

Guy Roots QC appeared for the Appellant, Hong Kong Electric Company Ltd, leading Godfrey Lam SC (of the Hong Kong Bar) instructed by Mayer Brown JSM.  Richard Glover QC advised with Guy Roots QC in the preparation of the case.