Read the full judgment text of CACV 453/2021 on BabelCite. This Court of Appeal judgment was delivered on 22 July 2022.
1. This appeal, brought by the Commissioner of Inland Revenue (“ Commissioner ”), concerns whether or not (i) certain forfeitable shares which were awarded to the taxpayer previously during his overseas employment but which ceased to be forfeitable during his subsequent Hong Kong employment within the same group, and (ii) certain dividends received by the taxpayer on those shares, are assessable to salaries tax.
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