26 Jun 2020
SUEN HUNG SHAN v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2020] HKCFI 1322
- Court
- Court of First Instance
- Case number
- HCIA1/2020
The application for leave to appeal was time‑barred: the statutory one‑month filing period under s69(3) was extended by Operation of s71(1A) to the Registry reopening date but the summons was lodged one day late and service on the Commissioner was also late; the court has no jurisdiction to extend the statutory time limit, therefore there was no valid application for leave and the summons must be dismissed.
- Salaries tax
- Services rendered outside hong kong exemption
- Statutory time limits for appeals
- Court jurisdiction to extend time
- Calculation of days for s8(1b) 60‑day rule
- Sourcing of employment income