Read the full judgment text of HCIA 2/2023 on BabelCite. This HCIA judgment was delivered on 17 March 2023.
1. This is the Applicant’s application by summons of 13 February 2023 for leave to appeal against the Decision of the Inland Revenue Board of Review (“ Board ”) of 13 January 2023 in D27/22 (the “ Decision ”) dismissing the Applicant’s appeal against the determination of the Acting Deputy Commissioner of Inland Revenue dated 5 July 2022 (the “ Determination ”) confirming the profits tax assessments for years of assessment 2012/2013 to 2015/2016 (the “ Assessment Years ”, and “ Assessments ”).
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