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

[2023] HKCFA 41 Court of Final Appeal 13 December 2023 • FACV5/2023 • 4 min read

4 cases cited (0 SG, 4 foreign) Cited by 1 case

Practice Areas

Inland Revenue Ordinance

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)

The 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)

Judgment

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

Read on HKLII

Source: HKLII ([2023] HKCFA 41)