20 Jul 2021
KOO MING KOWN AND ANOTHER v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2021] HKCA 1037
- Court
- Court of Appeal
- Case number
- CACV602/2018
Signing a company’s tax return by a director does not, without more, amount to the director 'making' the return in his personal capacity for the purposes of s82A(1)(a); section 57(1) makes directors 'answerable' to ensure the company performs its obligations but does not require them personally to make returns or expose them to additional tax under s82A(1)(a) on that basis; accordingly the Commissioner could not assess the applicants to additional tax under s82A(1)(a) in the circumstances of this case.