Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Interpretation of taxing statutes

Legal area

Court

14 Apr 2021

THE COMMISSIONER OF INLAND REVENUE v. LO WA MING PATRICK

Citation

[2021] HKCFI 916
Court

Court of First Instance
Case number

HCIA2/2020

The Commissioner’s ‘day in, day out’ formula based solely on travel records is inconsistent with sections 8(1) and 8(1A)(c) and produces arbitrary and unjust results; apportionment under s8(1A)(c) must be determined by facts and evidence about where services were rendered (with contractual allocation considered) rather than by mechanical use of presence records; the Board’s fact‑based apportionment method is not inconsistent with s8(1)(a) and income apportioned to weekends and statutory holidays during a secondment may qualify for exclusion. The appeal is dismissed.
18 Oct 1983

LAU YIU-SUM v. COMMISSIONER OF INLAND REVENUE

Citation

LAU YIU-SUM v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCMP1/1983

s.10A(1)(b) does not apply where, at the date of death, the spouse (or concubine) holds only an interest in the proceeds of sale under intestacy and no absolute or enforceable beneficial entitlement to the specific matrimonial property; exemption requires an absolute entitlement or an enforceable beneficial interest in the property at death, which did not exist here.