11 Mar 2019
POON CHO-MING, JOHN v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2019] HKCA 303
- Court
- Court of Appeal
- Case number
- CACV94/2016
Leave to appeal to the Court of Final Appeal was granted because the question whether termination payments or benefits not paid pursuant to contractual entitlement are chargeable to salaries tax is of great general and public importance, distinct from Fuchs where payments were made under contract, and accordingly the issue should be resolved by the Court of Final Appeal; costs of the application ordered as costs in the cause.