Read the full judgment text of CACV 41/2010 on BabelCite. This Court of Appeal judgment was delivered on 11 September 2014.
1. This is an appeal by the Church Body of the Hong Kong Sheng Kung Hui (‘The Church Body’) and Hong Kong Sheng Kung Hui Foundation (‘The Foundation’) (‘the taxpayers’) against the judgment of Reyes J who dismissed their appeal by way of case stated against the decisions of the Board of Review (‘the Board’). The Board affirmed the assessment by the assessors that the respective gains of the taxpayers from the sales of units and car parking spaces in their Deerhill Bay project in the years of as
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