Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Liability of corporate officers

Legal area

Court

14 Oct 2022

香港特別行政區訴李忠山

Citation

[2022] HKCFI 3161
Court

Court of First Instance
Case number

HCMA499/2021

The trial judge’s factual findings that the appellant was a senior officer with substantive decision‑making power and that no reasonable excuse existed were supported by credible witness testimony, documentary evidence (emails, employment contracts, signed dismissal letter) and bank records showing available funds; therefore the convictions under the Employment Ordinance were properly supported and must be upheld.
5 Aug 2022

THE COMMISSIONER OF INLAND REVENUE v. KOO MING KOWN AND ANOTHER

Citation

[2022] HKCFA 18
Court

Court of Final Appeal
Case number

FACV1/2022

Section 82A(1)(a) does not permit assessment of additional tax against an officer who merely signs a corporate tax return because the returns in issue were required to be made, and were made, by the corporate taxpayer (NT); s 57(1) makes officers answerable to ensure the company complies but does not impose on them a personal statutory requirement to make the company's return that would attract liability under s 82A(1)(a).