Read the full judgment text of HCIA 000001/2004 on BabelCite. This HCIA judgment was delivered on 17 January 2006.
1. This is an appeal by the Commissioner of Inland Revenue (the “Commissioner”) and a cross-appeal by Common Empire Limited (the “Taxpayer”) by way of a case stated against the decision of the Board of Review (the “Board”) in B/R 103/02 and D13/03 dated 10 May 2003 pursuant to section 69 of the Inland Revenue Ordinance (Cap 112). Two questions of law were posed for the opinion of this Court in the Commissioner’s appeal and two questions were posed in the cross-appeal. At the hearing, counsel a
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