Read the full judgment text of CACV 147/2020 on BabelCite. This Court of Appeal judgment was delivered on 31 December 2020.
1. This is an appeal brought by the Commissioner of Inland Revenue (“the Commissioner”) against the decision of G Lam J handed down on 11 March 2020 (“the Judge’s Decision”) [1] . The appeal was brought with leave granted by the judge on 26 May 2020 [2] and raises the question whether the procedure for leave to appeal to the Court of First Instance against a decision of the Board of Review (“the Board”) would apply to a determination of the Board that the notice of appeal to the Board was not gi
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