WebJul 4, 2024 · Introduction. The recent Court of Appeal decision in Poon Cho Ming, John v Commissioner of Inland Revenue CACV 94/2016 [2024] HKCA 297 affirmed the orthodox position in Hong Kong that terminal or severance payments are not taxable if they were paid wholly for the abrogation of the employee’s rights under his contract of employment. The … WebCommissioner of Inland Revenue v Poon Cho-ming, John (2024) 22 HKCFAR 344 Law Man Pan, Appellant’s tax representative, ... of employment is taxable was considered in the Court of Final Appeal case Fuchs v CIR, (2011) 14 HKCFAR 74. Ribeiro PJ at paragraphs 17 , …

Special Global Employer Services (GES) Tax Alert: Tax ... - Deloitte

WebIn its recent decision in Commissioner of Inland Revenue v Poon Cho Ming, John [2024] HKCFA 38, the Court of Final Appeal revisited the issue of tax implications on terminal or … WebPoon Cho-Ming, John v Commissioner of Inland Revenue (CACV 94/2016), the opinions of persons other than the parties to the Release Agreement as to the liability or otherwise of an employee’s actual or potential rights of action for wrongful dismissal are irrelevant to the core issue, namely the purpose for which the payments were made. 3.4. chinese takeaway littlehampton west sussex

John Cho, Deputy Chairman, Esprit Spoke

WebOn 14 November 2024, the Court of Final Appeal (“CFA”) handed down its decision on the case of Commissioner of Inland Revenue v Poon Cho-ming, John FACV No. 1 of 2024, … WebQuite recently in Poon Cho-Ming, John vs Commissioner of Inland Revenue [2024] HKCA 297, the Court of Appeal held that Mr. Poon’s (“the Taxpayer”) entitlement to the … WebFeb 4, 2024 · On November 14 2024, the Court of Final Appeal (CFA) handed down a decision on the case of Commissioner of Inland Revenue v Poon Cho-ming, John FACV No. 1 of 2024.The judges upheld the Court of Appeal’s decision, dismissing the Commissioner’s appeal, and ultimately deciding in favour of the taxpayer concluding that a payment in lieu … grandview police department texas