Read the full judgment text of CAMP 290/2021 on BabelCite. This Court of Appeal judgment was delivered on 20 May 2022.
1. In its decision dated 21 September 2020 (“Decision”), [1] the Board of Review found that each of Sum A, Sum B and Sum C [2] paid to the applicant by its employer, AIA Company Limited (“the Company”), [3] were chargeable to salaries tax under section 8 of the Inland Revenue Ordinance; [4] and accordingly dismissed the applicant’s appeal against the determination by the Deputy Commissioner to that effect. The applicant sought leave to appeal from the Court of First Instance under section 69(1).
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