Read the full judgment text of CACV 278/2021 on BabelCite. This Court of Appeal judgment was delivered on 11 May 2023.
1. By a majority, this court handed down our judgment on 22 February 2023 (“ CA Judgment ”) [1] dismissing the appeal of the Commissioner of Inland Revenue against the judgment of A Chan J on 27 April 2021. By the judgments of the High Court, it was held that an award of damages granted to the taxpayer for his loss of rest days, statutory and public holidays whilst he was employed by the Hospital Authority (“ HA ”) was not chargeable to salaries tax under section 8 of the Inland Revenue Ordinanc
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