21 Nov 2008
COMMISSIONER OF INLAND REVENUE v. TSAI GE WAH
- Citation
- COMMISSIONER OF INLAND REVENUE v. TSAI GE WAH
- Court
- Court of Appeal
- Case number
- CACV7/2008
Majority held that section 31Y of the Employment Ordinance requires prior gratuities based on length of service to be taken into account and to reduce any statutory long service payment, the Board erred in failing to apply s31Y to earlier gratuities and therefore its factual finding that HK$103,196 was a non-taxable long service payment was legally erroneous, so the Commissioner's appeal succeeds.