Read the full judgment text of CACV 278/2021 on BabelCite. This Court of Appeal judgment was delivered on 22 February 2023.
1. This is an appeal by the Commissioner of Inland Revenue (“ CIR ”) against the judgment of A Chan J on 27 April 2021 (“ HCIA Judgment ”) [1] , in which the judge granted leave to appeal to the taxpayer (“ Taxpayer ”) against the decision of the Board of Review on 24 June 2020 (“ Decision ”) [2] and allowed the Taxpayer’s appeal. By the Decision, the Board upheld the determination of the Deputy Commissioner of Inland Revenue dated 5 December 2018 which affirmed the salaries tax assessment for t
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