Read the full judgment text of HCIA 000003/2001 on BabelCite. This HCIA judgment was delivered on 21 January 2002.
1. This is an appeal by way of case stated brought by Mr Cheung Wah Keung ("the Taxpayer") pursuant to section 69 of the Inland Revenue Ordinance, Cap.112 ("the Ordinance") in respect of the Decision No.D39/00 of the Board of Review ("the Board") dated 6 July 2000. In this judgment, references to statutory provisions are those in the Inland Revenue Ordinance, Cap.112, unless otherwise stated.