[2023] HKCFA 41, DR. THE HONOURABLE LEUNG KA-LAU V. THE COMMISSIONER OF INLAND REVENUE - Judgment, Outcome & Holding

Judges (5)

Cheung Coram Fok Coram Lam Coram McLachlin Coram Ribeiro Coram

Counsel (4)

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

Parties (2)

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

Summary

Following the Court's substantive ruling on Dr Leung Ka-lau's tax assessment, this decision addressed costs and other consequential matters. The case concerned the proper treatment of income from medical services provided through a company for tax purposes. The Court made costs orders following the main judgment.

Statutes Cited

Inland Revenue Ordinance (Cap 112)

s 8

Cases Cited (4)

HK (4)

(2011) 14 HKCFAR 74 (2014) 17 HKCFAR 575 (2015) 18 HKCFAR 1 [2023] HKCFA 31

Cited By (1)

[2024] HKCFA 10

HKSAR V. KHAW KIM SUN (許金山)

Citation influence

HKLII records this judgment as cited by 1 later judgment. This counts every later Hong Kong judgment that references this case, which is broader than the resolved citations listed above.

[2024] HKCFA 10 Court of Final Appeal

23 April 2024