Read the full judgment text of CACC 000074/2001 on BabelCite. This Court of Appeal judgment was delivered on 29 January 2002.
1. The applicant was convicted of two charges of wilfully intending to assist a company evade tax by omitting certain sales proceeds from Profits Tax Returns, contrary to section 82(1)(a) of the Inland Revenue Ordinance Cap. 112 (the Ordinance) and three charges of wilfully intending to assist the company evade tax by making use of a fraud, art or contrivance contrary to section 82(1)(g) of the Ordinance.
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