30 Oct 2009
FUCHS, WALTER ALFRED HEINZ v. COMMISSIONER OF INLAND REVENUE
- Citation
- FUCHS, WALTER ALFRED HEINZ v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV196/2008
The Court held that Sums B and C were contractual entitlements under the Hong Kong employment contract, representing emoluments (inducement/replacement remuneration) arising from the employment and therefore taxable under section 8(1)(a) of the Inland Revenue Ordinance; apportionment was not permitted and foreign law assertions lacked admissible evidence.