Read the full judgment text of HCIA 000007/1990 on BabelCite. This HCIA judgment was delivered on 8 November 1991.
1. This is an appeal from a Board of Review constituted under the Inland Revenue Ordinance, Cap.112 ("the ordinance"). The appeal comes to the court by way of a case stated by the Board on 17th December 1990 under the provisions of s.69 of the ordinance. The appellant ("the commissioner") appeals from the Board's decision, given on 10th March 1989 after a 3-day hearing on 31st October and 1st and 2nd November 1988, in favour of the respondent ("the taxpayer") on the question whether certain exch