Read the full judgment text of HCIA 4/2019 on BabelCite. This HCIA judgment was delivered on 24 December 2019.
1. By summons dated 18 September 2019, the appellant (“Taxpayer”) seeks leave to appeal from the decision D11/19 (“Decision”) of the Inland Revenue Board of Review (“Board”) dated 23 August 2019. The Decision dismissed the appellant’s appeal against a Determination by the respondent Commissioner of Inland Revenue (“CIR”) confirming three additional assessments to salaries tax amounting to an aggregate of $1,752,968 (“Assessments”). The Assessments were raised by the CIR under sections 8 and 9
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