BRAND DRAGON LIMITED (IN MEMBERS' VOLUNTARY LIQUIDATION) AND HARVEST ISLAND INTERNATIONAL LIMITED (IN MEMBERS' VOLUNTARY LIQUIDATION) v THE COMMISSIONER OF INLAND REVENUE

Read the full judgment text of HCIA 000002/2001 on BabelCite. This HCIA judgment was delivered on 30 November 2001.

1. This is an appeal against the decision of the Inland Revenue Board of Review ("the Board") whereby two assessments for profits tax as determined by the Commissioner of Inland Revenue ("the Commissioner") were confirmed.