Read the full judgment text of HCIA 000004/1987 on BabelCite. This HCIA judgment was delivered on 13 May 1988.
1. This is an appeal by the Commissioner of Inland Revenue against the decision of the Board of Review. The facts very shortly are these. The Taxpayer's former employment with the Water Supplies Department ("WSD") terminated on 24th July 1979 when his resignation took effect. Prior to such termination he had commenced his new employment with the Mass Transit Railway Corporation ("MTR") on 5th June 1979. Under his former terms of employment he had to give three months' notice of intention to resi