30 Mar 2026
The judge preferred the defendant's evidence on credibility and found the pattern, frequency and informal manner of repeated advancements, together with absence of written proof or clear contemporaneous terms, established on the balance of probabilities that the payments were voluntary gifts and not loans; accordingly the plaintiff's claim was dismissed and costs ordered against him.
29 Jun 2021
On the facts and applying the statutory test, the Court held that Sums B2 and C were not 'from' the appellant's employment because the operative purpose of releasing the shares was to procure the appellant's potentially long-term post‑employment assistance in litigation (fresh consideration under the Termination Agreement) rather than a reward for past, present or future services as an employee.
5 Mar 2020
Contemporaneous emails, the 2013 Loan Agreement, defendant’s financial statements recording amounts as ‘‘due to shareholder/director’’, and ancillary transaction documents demonstrated the payments were advances/loans; defendant failed to show a believable defence that the payments were capital injections or that the 2017 documents extinguished the debts, therefore no triable issues were established and summary judgment for the plaintiff as to Items 1–9 must stand; appeal dismissed.
7 Sept 2004
The Board's refusals to state a case were unlawful because the Commissioner's letters raised proper questions of law—specifically whether the $462,737 described as 'Special Retention Bonus' was, as a matter of law, severance pay or taxable remuneration—and the Board had a duty to state a case for the High Court to determine those legal questions.
7 May 2004
The court preferred the plaintiff's evidence and found that the payments were advances/loans rather than payment for a share purchase at HK$1.2 million; the Bought and Sold Note recorded the 30-share transfer consideration as HK$300,000 and the HK$600,000 paid to the 2nd Defendant was a personal loan; accordingly the defendants' defences were dismissed and judgment entered for the plaintiff for specified sums with interest and costs.