Read the full judgment text of HCIA 000009/1989 on BabelCite. This HCIA judgment was delivered on 9 April 1990.
1. This is an appeal from a board of review constituted under the Inland Revenue Ordinance, Cap. 112 ("the Ordinance") by way of a case stated by the board under s.69 of the Ordinance. The appellant commissioner ("the commissioner") appeals from a decision of the board, dated 2nd November 1989, and given in favour of the respondent taxpayer ("the taxpayer") on an appeal by the taxpayer to the board against a determination of the commissioner adverse to the taxpayer on a question concerning the t