Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Benefits in kind

Legal area

Court

23 Dec 1988

DAVID HARDY GLYNN v. COMMISSIONER OF INLAND REVENUE

Citation

DAVID HARDY GLYNN v. COMMISSIONER OF INLAND REVENUE
Court

Court of Appeal
Case number

CACV51/1988

By majority the Court of Appeal held that the value of free education provided by an employer for the child of an employee is assessable as income under sections 8 and 9 of the Inland Revenue Ordinance (Cap.112); payments made by the employer pursuant to the contractual benefit for education constituted a taxable perquisite/value to the employee and were properly includible in the employee's salaries tax assessment.
8 Mar 1988

DAVID HARDY GLYNN v. COMMISSIONER OF INLAND REVENUE

Citation

DAVID HARDY GLYNN v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA5/1987

The 9 June 1982 agreement amounted to a novation extinguishing the taxpayer's prior contractual liability to the school so that thereafter the company contracted with and was primarily liable to the school; because the company paid its own obligation, no debt of the taxpayer was discharged and no money or money's worth 'came in' to the taxpayer; consequently the school fees paid by the company after novation were not taxable as a perquisite of the taxpayer.