Read the full judgment text of HCIA 000002/2003 on BabelCite. This HCIA judgment was delivered on 15 September 2003.
1. This is an appeal by the Appellants by way of a case stated pursuant to section 69 of the Inland Revenue Ordinance, Cap 112 against the decision of the Board of Review. The Appellants are husband and wife and joint owners of a rental property. For the three years of assessment 1998/99, 1999/00 and 2000/01, they offered their income from employment for assessment to salaries tax and the assessable value of their rental property for assessment to property tax. For these three years of assessmen
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