19 Nov 2018
FRANCOIS NGO v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2018] HKCFI 2516
- Court
- Court of First Instance
- Case number
- HCIA1/2018
The application for leave was out of time because the one‑month statutory period ran from the date the Board's decision reached the appellant's address and valid service on the Commissioner was not effected within that period; the Court has no power to extend the statutory s69(3) time limit and, on the merits, the Board was correct that the First Sum (less agreed non‑taxable PILON component) was paid in substance to settle employment claims and is therefore taxable; claims to exclude US$8,500, unspecified interest and legal costs or to reclassify parts as partnership or consideration for rest…