29 Jun 2021
HEATH BRIAN ZARIN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- [2021] HKCFI 1846
- Court
- Court of First Instance
- Case number
- HCIA4/2019
On the facts and applying the statutory test, the Court held that Sums B2 and C were not 'from' the appellant's employment because the operative purpose of releasing the shares was to procure the appellant's potentially long-term post‑employment assistance in litigation (fresh consideration under the Termination Agreement) rather than a reward for past, present or future services as an employee.