Read the full judgment text of HCIA 000003/2007 on BabelCite. This HCIA judgment was delivered on 13 June 2008.
1. Both the Commissioner of Inland Revenue (“ the Commissioner ”) and the taxpayer disagree with the determination of the Board of Review (“ the board ”) dated 6 June 2007 on points of law. Both applied to the board to state a case. The proviso to s. 69, Inland Revenue Ordinance (Cap. 112) stipulates:-