Privy Council.

Lord Browne-Wilkinson, Lord Lloyd of Berwick, Lord Nolan, Lord Hoffmann and Lord Clyde.

Judgment given 23 June 1997, reasons given 28 July 1997.

Hong Kong profits tax – Redundancy payments – Cessation of business – Whether redundancy payments allowable deductions – Inland Revenue Ordinance (Cap. 112), s.16(1), s.17)(1)(b).

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