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 SG, 8 foreign)

Practice Areas

Employment Ordinance Inland Revenue Ordinance

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)

The 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)

s 8

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

Judgment

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

Read on HKLII

Source: HKLII ([2023] HKCFA 36)