The Court of Final Appeal ("CFA"), the highest court in Hong Kong, handed down its decision in Fuchs, Walter Alfred Heinz v. CIR ("the Fuchs case") on 1 February 2011. The case concerned the taxability of certain payments received by the taxpayer upon termination of his employment. The CFA dismissed the taxpayer's appeal and upheld the judgment of the Court of Appeal that the sums received are "income from employment" and therefore subject to salaries tax.
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