22 Feb 2023
DR. THE HONOURABLE LEUNG KA-LAU v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2023] HKCA 232
- Court
- Court of Appeal
- Case number
- CACV278/2021
Majority held the Sum was not income from employment under s.8(1) IRO because, viewed in substance, it was compensation for deprivation of statutory and contractual entitlements to rest days and public holidays (consideration for abrogation of entitlement), not a payment made in return for services or as reward for past services; it was not paid pursuant to a contractual mechanism making it referable to remuneration and therefore not assessable to salaries tax.