Read the full judgment text of CACV 000091/1997 on BabelCite. This Court of Appeal judgment was delivered on 17 February 1998.
1. Under s. 14 of the Inland Revenue Ordinance, Cap. 112, the appellant (taxpayer) was assessed to profits tax for the period of assessment 1986/1987 ending 31 March 1987. The Board of Review upheld the assessment. The taxpayer appealed by way of Case Stated to Keith, J. on points of law. The appeal was dismissed and it is from that dismissal the taxpayer now appeals.