Read the full judgment text of on BabelCite. was delivered on 13 December 2023.
1. The issue in this case was whether a sum of HK$1,765,821 paid as damages by the Hospital Authority to the taxpayer, a doctor in its employ, for standing by for work on rest days, statutory and public holidays, was taxable as salaries tax. The original assessments that the sum was so taxable were overturned at first instance and in the Court of Appeal but the Court allowed the Commissioner’s appeal.
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