Read the full judgment text of CACV 000007/2008 on BabelCite. This Court of Appeal judgment was delivered on 21 November 2008.
1. This was an appeal from a judgment of Reyes J given on 5 November 2007. The matter before the judge was an appeal by the Commissioner by way of case stated from a decision of the Board of Review whereby it had reduced the net assessable income for the purposes of the salaries tax assessment of the taxpayer for the year 2003/04 by the amount of $103,196. At the request of the Commissioner the Board had stated four questions. The judge dealt with each question separately and answered each qu