1 Feb 2011
FUCHS, WALTER ALFRED HEINZ v. COMMISSIONER OF INLAND REVENUE
- Citation
- FUCHS, WALTER ALFRED HEINZ v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Final Appeal
- Case number
- FACV22/2009
Sums B and C were paid to satisfy accrued contractual entitlements under clause 9(c) of the Hong Kong employment contract and thus were payments 'from' employment within the meaning of s8(1) of the Inland Revenue Ordinance; the apportionment argument failed because the employment contract was effective from 1 January 2004 and governed by Hong Kong law and there was no admissible evidence of any German severance entitlement accruing over 29 years.