Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Section 8 iro

Legal area

Court

6 Dec 2023

RANDEEP S GREWAL v. COMMISSIONER OF INLAND REVENUE

Citation

[2023] HKCFI 3109
Court

Court of First Instance
Case number

HCIA3/2022

The court holds that s.8(1) must be construed to identify the situs of the employment (contract/employer) as the primary criterion for the basic charge; the place where services are rendered is not relevant to the enquiry under s.8(1) and s.8(1A) operates as a distinct extension providing for apportionment/exclusions; Goepfert and Lee Hung Kwong were correctly decided and the Board did not err in law.
9 Nov 2022

RANDEEP S GREWAL v. COMMISSIONER OF INLAND REVENUE

Citation

[2022] HKCFI 3393
Court

Court of First Instance
Case number

HCIA3/2022

The court grants leave to appeal because both the challenge to the precedents (Q1) and the factual-law application issues (Q2, including Q2(1) and Q2(2)) are reasonably arguable; alternatively, leave on Q1 is justified in the interests of justice given the importance of the statutory charge, elapsed time and subsequent jurisprudence. Costs of the leave application are ordered in the cause.