Read the full judgment text of HCIA 000004/2003 on BabelCite. This HCIA judgment was delivered on 11 December 2003.
1. The Appellant ("Stanwell") appeals by way of Case Stated under Inland Revenue Ordinance (Cap. 112) ("IRO"), s. 69(1) against the Decision ("the Decision") of the Board of Review ("the Board") dated 31 October 2001. The detailed facts are set out in the Board's Case Stated ("the Case Stated") dated 25 June 2003, a copy of which is appended to this Judgment. The questions submitted by the Board for the Court's opinion are at Case Stated §20.