Read the full judgment text of HCIA 000014/2005 on BabelCite. This HCIA judgment was delivered on 13 February 2007.
1. These two appeals, which have come directly to this court from the Board of Review by leave given under the provisions of section 69A of the Inland Revenue Ordinance Cap. 112 (“the Ordinance”), were heard at the same time. Before turning to the questions raised on these appeals it is necessary to set out some of the background facts.
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