3 Nov 2017
COMMISSIONER OF INLAND REVENUE v. PANG FAI
- Citation
- COMMISSIONER OF INLAND REVENUE v. PANG FAI
- Court
- Court of First Instance
- Case number
- HCIA2/2016
The Court held the Board did not misdirect in law and its holistic assessment was reasonable: Mr Pang was not an employee of the HKICPA in respect of the assignments, the honourarium was a token paid in the context of professional contribution rather than employment remuneration, and the sums were properly characterised as profits of a profession rather than salaries income; accordingly the Commissioner's appeal was dismissed.