Read the full judgment text of HCIA 000002/2006 on BabelCite. This HCIA judgment.
1. This is the Revenue’s appeal by way of Case Stated from a decision of the Inland Revenue Board of Review (“the Board”), Mr Anthony Chan SC presiding, whereby it allowed the taxpayer’s appeal against a determination, dated 26 July 2005, by the Deputy Commissioner of Inland Revenue and set aside salaries tax assessments made by him for the years 2000/2001 and 2001/2002.