7 Sept 2004
COMMISSIONER OF INLAND REVENUE v. BOARD OF REVIEW AND ANOTHER
- Citation
- COMMISSIONER OF INLAND REVENUE v. BOARD OF REVIEW AND ANOTHER
- Court
- Court of First Instance
- Case number
- HCAL66/2003
The Board's refusals to state a case were unlawful because the Commissioner's letters raised proper questions of law—specifically whether the $462,737 described as 'Special Retention Bonus' was, as a matter of law, severance pay or taxable remuneration—and the Board had a duty to state a case for the High Court to determine those legal questions.