11 May 2023
DR. THE HONOURABLE LEUNG KA-LAU v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2023] HKCA 649
- Court
- Court of Appeal
- Case number
- CACV278/2021
The Court of Appeal granted leave to the Commissioner to appeal to the Court of Final Appeal because the central question—whether compensation for loss of rest days and statutory/public holidays constitutes income from employment under s.8 IRO—is of great general or public importance and the grounds of appeal are reasonably arguable; the issue warrants definitive determination by the Court of Final Appeal, particularly given distinctions from prior authorities where payments were made on termination.