Read the full judgment text of CACV 000202/1989 on BabelCite. This Court of Appeal judgment was delivered on 4 September 1990.
1. This is the judgment of the court. It concerns an appeal from an order of Barnett J. of 9 November 1989 whereby he allowed the appeal of the respondent, Beautiland Co. Ltd., ("Beautiland" by way of case stated, from a decision dated 21 September 1983 of the Taxation Board of Review (the Board) upholding a determination of the Commissioner of Inland Revenue ("the appellant") relating to the taxation of the proceeds of the sale of certain shares in Rostock Enterprises Ltd. ("Rostock").