Read the full judgment text of CACV 279/2004 on BabelCite. This Court of Appeal judgment was delivered on 2 September 2005.
1. The issue in this appeal is one of construction of sections 14, 15(1)(b) and 60 of the Inland Revenue Ordinance Cap. 112. It comes before us on appeal from the decision of Tang J (as he then was) dated 6 August 2004 before whom a Case was stated by the appellant against the Board of Review’s confirmation of the respondent’s additional tax assessments for the years of assessment 1990/1991 to 1993/1994 inclusive. Those additional assessments were in respect of royalty income derived by the ap