Baring Securities (Hong Kong) Limited, presently known asING Baring Securities (Hong Kong) Limited v The Commissioner of Inland Revenue

Read the full judgment text of HCIA 000001/2003 on BabelCite. This HCIA judgment was delivered on 1 June 2005.

1. This is an appeal by way of case stated, brought by the taxpayer, ING Barings Securities (Hong Kong) Limited (“BSHK”) against the decision of an Inland Revenue Board of Review (“the Board”) dated 8 February 2002, pursuant to section 69 of the Inland Revenue Ordinance (Cap. 112) (“the Ordinance”).