Read the full judgment text of CACV 000020/2005 on BabelCite. This Court of Appeal judgment was delivered on 7 October 2005.
1. This is an appeal against the judgment of Tang J (now Tang JA) given on 1 December 2004 upon an appeal, by way of case stated, that arose out of the assessment of certain share option benefit under salaries tax for the year of assessment 1996/97.
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