Read the full judgment text of HCIA 000005/1986 on BabelCite. This HCIA judgment.
1. The respondent who is an American citizen, was assessed by the Commissioner of Inland Revenue ("the Commissioner") for salaries tax in respect of his entire salary for the period of twelve months ended 31st March 1982. During that period he had rendered 41 days of his services outside Hong Kong and, apart from some overseas leave, had rendered the remainder of his services in Hong Kong. He successfully appealed against that assessment to the Board of Revenue ("the Board") and the Commissioner