Read the full judgment text of CACV 3/2024 on BabelCite. This Court of Appeal judgment was delivered on 9 May 2025.
1. This is an appeal by the taxpayer against the judgment of K Yeung J on 6 December 2023 (“ Judgment ”) [1] . The taxpayer brought an appeal against the decision of the Inland Revenue Board of Review dated 27 April 2022 [2] (“ the Board ” and “ Board’s Decision ”). He objected to the assessments for salaries tax for the years of assessment 2006/2007 and 2011/2012 and the additional assessments for salaries tax for the years of assessment 2008/2009 to 2010/2011 and 2012/2013 (collectively “ Rele
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