Read the full judgment text of HCIA 1/1992 on BabelCite. This HCIA judgment was delivered on 31 July 1992.
1. This is an appeal by way of Case Stated under Section 69(1) of the Inland Revenue Ordinance from a Decision of the Board of Review dismissing an appeal by the Taxpayer against an assessment to profits tax for the years 1983/4, 84/ 5 and 85/6, the assessments were thereby confirmed. The facts appear in the Case Stated and I annex a copy to this Judgment. Briefly, for the purposes of this appeal, they are as follows: