Read the full judgment text of HCIA 000006/1987 on BabelCite. This HCIA judgment.
1. This is an appeal by way of case stated under Section 69 of the Inland Revenue Ordinance. The Appellant, company is Richfield International Land and Investment Company Limited and they were incorporated in September 1972 as a private limited company, they became a public company later that year. The precise factual position with regard to this company can be found from the Statement of Fact's which was agreed between the company and the Commissioner and are found as part of the case stated. E