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Case No. D41/10 Properties tax – personal assessment – whether the appellant a ‘permanent resident’ or ‘temporary resident’ – whether the appellant to a certain degree habitually and normally reside in Hong Kong – weight given to the appellant’s subjective intention – sections 5, 41(1), 41(4) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] Panel: Albert T da Rosa, Jr (chairman), Leung Wai Keung Richard and Liu Man Kin. Date of hearing: 17 December 2010. Date of decision: 28 January 2011. The appellant married Ms B in mainland China in October 2005. During the year o