Read the full judgment text of HCIA 000006/1990 on BabelCite. This HCIA judgment was delivered on 11 December 1990.
1. Following an unsuccessful appeal to the Board of Review, the appellant in accordance with s. 69(1) of the Inland Revenue Ordinance Cap. 112 (the Ordinance) applied requiring the Board to state a case. The application was made by the appellant's solicitors in their letter dated 16th May 1990 with which was submitted a draft case and the fee of $450. That letter was under reference PF/11747/90/WH. The clerk to the Board acknowledged the application by letter of the same date.