Read the full judgment text of HCAL 000204/2002 on BabelCite. This High Court CFI judgment was delivered on 15 March 2006.
1. This is the taxpayers’ application for judicial review against the Board of Review’s decision dated 31 July 2002 (which they claimed was received in August 2002). The taxpayers are husband and wife. Leave to apply was given by Hartmann J on 17 December 2002. For convenience, the Board of Review will be referred to as “ the Board ” below.