Poon cho ming john v cir
WebPOON CHO-MING, JOHN Respondent _____ Before: Mr Justice Ribeiro PJ, Mr Justice Fok PJ, Mr Justice Cheung PJ, Mr Justice Bokhary NPJ and Lord Neuberger of Abbotsbury NPJ … 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 severance payments. It reaffirms the orthodox position in Fuchs v Commissioner of Inland Revenue (2011) 14 HKCFAR 74 that a payment made in return for acting or […]
Poon cho ming john v cir
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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 … WebJul 7, 2024 · Referring to authorities including Fuchs v CIR (2011) 14 HKCFAR 74 and CIR v Poon Cho Ming [2024] HKCFA 38, the Court confirmed that in ascertaining whether a sum is from employment for salaries tax purposes, one needs to ascertain the substance of the bargain for the payment and the purpose of payment.
WebThe Court of Final Appeal (CFA) handed down its judgment in Poon Cho-ming, John v Commissioner of Inland Revenue (CIR) on November 14, 2024. The CFA unanimously … 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 …
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 … WebJohn Poon Cho Ming, aged 53, is Deputy Chairman, Group Chief Financial Officer and Company Secretary. Mr. Poon is primarily responsible for managing the Group’s financial and legal functions, including strategic planning and corporate finance, investor relations, accounting and tax, treasury management as well as company secretarial affairs.
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 , …
WebNov 30, 2024 · Insight from the Recent CFA decision in Commissioner of Inland Revenue v Poon Cho Ming, John – Whether Benefits Received on Termination of Employment are Taxable or Not By OLN Marketing November 30, 2024 No Comments OLN , Employment and Business Immigration Law , Tax Advisory mary lou retton\u0027s daughter gymnastWebOn 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, … husqvarna gas pole chainsawsWebThe North Carolina Judicial Branch mary lou retton surgeryWebBartlesville Urgent Care. 3. Urgent Care. “I'm wondering what the point of having an urgent care is if it's not open in the evening.” more. 3. Ascension St. John Clinic Urgent Care - … husqvarna gas pressure washer costcoWebJul 8, 2024 · Referring to authorities including Fuchs v CIR (2011) 14 HKCFAR 74 and CIR v Poon Cho Ming [2024] HKCFA 38, the Court confirmed that in ascertaining whether a sum is from employment for salaries tax purposes, one needs to ascertain the substance of the bargain for the payment and the purpose of payment. husqvarna gas power washers reviewsWebJun 1, 2024 · Poon Cho-ming, John v Commissioner Of Inland Revenue. Judgment Cited authorities 5 Cited in 1 Precedent Map Related. ... The second preliminary matter is Mr … mary lou retton\u0027s daughter gymnast routineWebJan 7, 2024 · The CFA handed down its decision in the case of Commissioner of Inland Revenue v Poon Cho-ming, John FACV No. 1 of 2024, upholding the (lower) Court of Appeal’s decision that dismissed the Commissioner’s appeal. Share. ... The Commissioner also sought to apply a “substitution test” extracted from Mairs v Haughey [1994] 1 AC ... husqvarna gcv 160 lawn mower parts list