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.