Read the full judgment text of HCIA 1/2017 on BabelCite. This HCIA judgment was delivered on 23 November 2018.
1. This is an appeal by the appellants, Mr Koo and Mr Murakami, against two decisions (“ Decisions ”) of the Inland Revenue Board of Review (“ Board ”) in D32/16 and D33/16 respectively [1] on points of law under s 69 of the Inland Revenue Ordinance (Cap 112) (“ Ordinance ”). References to Parts and sections below are to the Ordinance.
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