Read the full judgment text of HCIA 000002/1981 on BabelCite. This HCIA judgment was delivered on 18 March 1982.
1. This is an appeal by case stated, under section 69 of the Inland Revenue Ordinance (Cap. 112) from a decision of the Board of Review dated 23rd. November 1981, upholding the respondent commissioner's disallowance, in a profits tax assessment, of an item entitled "Provision for staff retirement benefit $770,000" in the appellant solicitors' accounts.