24 Dec 2019
HEATH BRIAN ZARIN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2019] HKCFI 3101
- Court
- Court of First Instance
- Case number
- HCIA4/2019
The court held that Grounds 1 and 2 were not reasonably arguable because the Board applied the correct legal test and its factual findings that Sums A and B1 were contractual entitlements under the Employment Contract and that Sums B2 and C, though released under the Termination Agreement, were in substance rewards for past employment were supportable. Leave was granted on Ground 3 because it was reasonably arguable that Sum D, being payment for post-termination assistance under the Termination Agreement, might not be income 'from' employment and thus raised a question of law fit for appeal o…