11 Mar 2020
HEATH BRIAN ZARIN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2020] HKCA 147
- Court
- Court of Appeal
- Case number
- CAMP4/2020
Leave to appeal was granted because it is reasonably arguable that Sums B2 and C were released in substance in consideration for the taxpayer’s undertaking to provide future assistance under the Termination Agreement, making the Termination Agreement a plausible source of the payments rather than the prior employment, thereby raising a properly arguable question of law.