Commissioner of Inland Revenue v. Board of Review and Another

HCAL 118/2004

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

CONSTITUTIONAL AND ADMINISTRATIVE LAW LIST

NO. 118 OF 2004

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BETWEEN

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Before : Deputy High Court Judge Mayo in Court

Dates of Hearing : 19 and 20 December 2005

Date of Judgment : 4 January 2006

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CORRIGENDUM

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Kindly note the following corrections in the judgment of the above-mentioned case handed down by Deputy High Court Judge Mayo on 4 January 2006:-

1. page 1 line T – the date “1 May 2000” should read “10 May 2000”;

2. page 2 line B-C – the date “24 April 2004” should read “24 April 2003”;

3. page 13 line C – insert between “taxpayer” and “to” the following words-

“the Board erred in law in failing to take into account any payment or fee or commission made by the taxpayer”;

4. page 13 line D-E – the words-

“(a) the building up and maintenance …. were merely ‘minor and indirect’.”

should be removed from question (6) and be inserted in line H under the words-

“Whether, having excluded:-”;

5. page 13 line I – the words-

“(a) the facts found by the Board and … the said activities were ‘minor and indirect’.”

should be removed from question (7) and be inserted in line M-N under the words-

“having regard to;- ”

6. page 13 line Q and line S – the words “appointment” should read “apportionment”;

7. page 14 line L – “pages 13 onwards” should read “pages 11 onwards”;

8. page 15 line E-F – the word “appeal” should read “appealed”; and

9. page 16 line M-N – the word “appointment” should read “apportionment”.

Dated this 12^th day of January, 2006.