Update on board of review cases - Salaries tax - Webinar 2026

Recent decisions of the Board of Review and the Hong Kong courts have provided important guidance on the interpretation and application of Salaries Tax provisions. From March 2025 to September 2025, the Board of Review published three volumes of decisions (Volume 38 Third Supplement, Volume 39, and Volume 39 First Supplement), and the Court of Appeal handed down its judgment in Randeep S Grewal v CIR on 9 May 2025.

This webinar offers a structured review of these developments, highlighting how the decisions impact the tax treatment of employment income, termination payments, and deductions under Hong Kong Salaries Tax. The session will illustrate how the principles in these cases can be applied in practice to remuneration package design, mobility arrangements, and tax-efficient planning for taxpayers and employers.

Each topic will be discussed with reference to the facts, reasoning, and key takeaways for tax planning and compliance.

Key topics covered:

• 60-day rule for a transfer passenger arriving at the Hong Kong Airport Case D1123
• Time apportionment and the source of employment income Randeep S Grewal v CIR (CACV 3/2024)
• Taxability of termination payments whether income is accrued during Hong Kong employment (Case D9/24)
• Taxability of termination payments distinction between reward for past services and compensation for loss of office (Case D17/23)
• Burden of proof for deduction of home loan interest recent Board of Review guidance (Case D10/23)

Trainer:

Dr Percy Wong is the Programme Leader of the BBA Hons in Accountancy at The Hong Kong Polytechnic University (PolyU), where he teaches accounting and taxation at both undergraduate and postgraduate levels. He has over 30 years of experience in tax consultancy and education. Dr Wong is a joint editor of the Asia Pacific Journal of Taxation and coauthor of Hong Kong Taxation A Practical Guide, a widely adopted reference for professional examinations. He serves on the Council of the Taxation Institute of Hong Kong and was a former member of the Hong Kong Inland Revenue Board of Review.