10 Nov 2023
DR. THE HONOURABLE LEUNG KA-LAU v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2023] HKCFA 36
- Court
- Court of Final Appeal
- Case number
- FACV5/2023
Viewed in substance, the Sum was paid because the taxpayer, as an employee, stood by on rest days and statutory/public holidays and thus the payment arose from his acting as or being an employee; it compensated for past services and related to employment inducements, and therefore met the Fuchs test and was taxable under IRO s.8(1).