Read the full judgment text of HCIA 2/2016 on BabelCite. This HCIA judgment was delivered on 6 February 2017.
1. The issue for determination in this decision is whether to grant leave to the Commissioner of Inland Revenue to appeal against the decision of the Board of Review holding that certain sum of money received by the Taxpayer from the Hong Kong Institute of Certified Public Accountants described as “honorarium” should be regarded as his assessable profits chargeable with profits tax, as opposed to assessable income chargeable with salaries tax.
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