Introduction
The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent statutory body constituted since 1947 under section 65 of the Inland Revenue Ordinance (Cap 112) (hereinafter referred to as the IRO) to hear and determine tax appeals. The law provides that a panel for a Board of Review shall consist of a chairman and ten deputy chairmen, who shall be persons with legal training and experience, and not more than 150 other members, all of whom shall be appointed by the Chief Executive. At present, the Board is composed of one chairman, eight deputy chairmen and 70 members.