The Commissioner of Inland Revenue v. Common Empire Ltd

Case No.HCIA 1/2004

Court

HCIA

Date17 Jan 2006

Judge—

Case Document

HCIA 1/2004

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

INLAND REVENUE APPEAL NO. 1 OF 2004

____________

BETWEEN

	THE COMMISSIONER OF INLAND REVENUE	Appellant
	and
	COMMON EMPIRE LIMITED	Respondent

____________

Before: Deputy High Court Judge To in Court

Dates of Hearing: 27-28 June 2005 and 18 November 2005

Date of Decision: 17 January 2006

_________________

CORRIGENDUM

_________________

The last sentence of paragraph 73 be substituted as follow :

“Accordingly, I allow the Commissioner’s appeal with costs to the Commissioner. ”

Date : 19 January 2006

( Vincent Wong )
Clerk to Deputy High Court Judge To

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