Read the full judgment text of HCIA 5/2016 on BabelCite. This HCIA judgment was delivered on 10 February 2017.
1. This is an application by King Global Investments Limited (“ the Taxpayer ”), for leave to appeal against the Decision of the Inland Revenue Board of Review dated 23 August 2016 (“ the Decision ”) dismissing the Taxpayer’s appeal against the profits tax assessments relating to the Taxpayer’s gain on the disposal of the subject 19/F Property . I adopt all the abbreviations in the Decision.
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