| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Chan, Samuel. |
| Article Title | Taxation of employment benefits : some new considerations / Samuel Chan. |
| Is Part Of | Taxation ; no.1, Jun 1990, p.14-16. |
| Abstract | The case of David Hardy Glynn v. Commissioner of Inland Revenue has finally come to an end. Delivered by Lord Templeman on 22 January 1990, the Privy Council has confirmed the costs of education provided to Mr. Glynn's daughter by his employer are assessable under Hong Kong salaries tax. |