Read the full judgment text of HCIA 2/2016 on BabelCite. This HCIA judgment was delivered on 3 November 2017.
1. The issue for determination in this appeal is whether the Board of Review was wrong in law to find that four sums of money, totalling HK$50,400, received by Mr Pang 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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