Hong Kong Court of Appeal clarifies rules for characterising income

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Hong Kong Court of Appeal clarifies rules for characterising income

Joe Dalton
January 09 2013
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Hong Kong’s Court of Appeal has clarified whether a payment received by a taxpayer should be categorised as capital or revenue in its judgment on the Aviation Fuel Supply Company (AFSC) case.

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Joe Dalton worked at ITR between 2011 and 2013
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