COMMISSIONER OF INLAND REVENUE v KWONG MILE SERVICES LIMITED(IN MEMBERS' VOLUNTARY WINDING UP)

Read the full judgment text of CACV 000371/2002 on BabelCite. This Court of Appeal judgment was delivered on 20 August 2003.

1. The question in this appeal is whether the profits arising from an underwriting contract entered between the appellant taxpayer ("the taxpayer") and a developer in Guangzhou in respect of a building ("the building") built by the developer in Guangzhou were subject to Hong Kong tax?