13 Dec 2023
DR. THE HONOURABLE LEUNG KA-LAU v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2023] HKCFA 41
- Court
- Court of Final Appeal
- Case number
- FACV5/2023
The Court held the sum of HK$1,765,821 was taxable under section 8 because it was paid to the taxpayer as an employee for past services and as an inducement to enter employment; accordingly costs follow the event and the order nisi that the taxpayer pay the costs here and below to the Commissioner was made absolute, with allowance for two counsel where reasonable.