Randeep S Grewal v Commissioner of Inland Revenue 

[2023] HKCFI 3109, the taxpayer sought to challenge a fundamental principle in salaries tax (commonly known as the principle in 

) that, when determining whether an employee’s income is sourced from Hong Kong for the purpose of the basic charge to salaries tax under s.8(1) of the Inland Revenue Ordinance (Cap.112), the place where the employee’s services were rendered is irrelevant.

Keith Yeung J dismissed the taxpayer’s appeal. His Lordship conducted a comprehensive analysis of the legislative history of s.8 and held that the principle in 

 was supported by a proper interpretation of the IRO as a whole, and in particular by the wording, structure, context, purpose and legislative history of the provisions.

This judgment is the first time the court has considered the 

 principle since it was first laid down in 

Commissioner of Inland Revenue v Goepfert

 [1987] HKLR 888, and subsequently followed and applied in 

Lee Hung Kwong v Commissioner of inland Revenue

, instructed by the Department of Justice, acted for the Commissioner of Inland Revenue. Julian Lam was instructed as sole counsel for the Commissioner of Inland Revenue in the hearing before the Board of Review.

Randeep S Grewal v Commissioner of Inland Revenue [2023]

 HKCFI 3109, the taxpayer sought to challenge a fundamental principle in salaries tax (commonly known as the principle in 

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