DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE

[2023] HKCFA 36 Court of Final Appeal 10 November 2023 • FACV5/2023 • 21 min read

8 cases cited (0 HK, 8 foreign)

Outcome

Appeal allowed

I would therefore allow the appeal.

Source: [2023] HKCFA 36, Court of Final Appeal, decided 10 November 2023. Read directly from the judgment.

Judges (5)

Cheung Coram Fok Coram Lam Coram McLachlin Coram Ribeiro Coram

Counsel (5)

Department of Justice Firm Wong & Co Firm Eugene Fung Counsel Respondent Godwin Ng Counsel Appellant John Leung Counsel Respondent

Parties (3)

Commissioner of Inland Revenue Respondent Dr. the Honourable Appellant Leung Ka-Lau Unknown

Summary

Dr Leung Ka-lau, a medical doctor and former Legislative Council member, appealed regarding the Commissioner of Inland Revenue's assessment of income from medical services provided through a company. The case raised questions about the proper treatment of income from personal services for tax purposes. The appeal addressed important questions of tax law.

Statutes Cited

Employment Ordinance (Cap 57)

Inland Revenue Ordinance (Cap 112)

Cases Cited (8)

UK (5)

[1956] AC 14 [1960] AC 376 [1973] AC 428 [1991] 1 AC 684 [1994] 1 AC 303

HK (3)

(2004) 7 HKCFAR 275 (2011) 14 HKCFAR 74 [2018] HKCA 297

Related cases

Other Hong Kong judgments involving the same parties or counsel.

[2023] HKCFA 41 HKCFA

DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE

13 December 2023

[2025] HKCA 586 HKCA

GAIN GLOBAL CORPORATION LTD V. FONGS (A FIRM)

[2025] HKCFI 2220 HKCFI

MTR CORPORATION LTD V. COMMISSIONER OF INLAND REVENUE

[2022] HKCFA 18 HKCFA

THE COMMISSIONER OF INLAND REVENUE V. KOO MING KOWN AND ANOTHER

[2024] HKCFA 26 HKCFA

SIME DARBY MOTOR SERVICES LIMITED V. DIRECTOR OF LANDS

[2021] HKCFA 20 HKCFA

HSIN CHONG CONSTRUCTION COMPANY LIMITED (IN LIQUIDATION) V. BUILD KING CONSTRUCTION LIMITED

Judgment

Read the full judgment on the official Hong Kong Courts portal.

Source: HKLII ([2023] HKCFA 36)