Read the full judgment text of HCIA 000002/1991 on BabelCite. This HCIA judgment.
1. This is an appeal from a board of review constituted under the Inland Revenue Ordinance, Cap.112 ("the Ordinance") by way of a case stated by the board under s.69 of the Ordinance. (I would add that the stated case is a model of its kind since it does exactly what s.69 requires of it. It sets forth the facts and the decision of the board and it does so without seeking to incorporate by reference the documents on the basis of which the board came to its decision.)