Hong Kong: Court of Final Appeal ruled directors not liable to additional tax for signing incorrect returns

The Court of Final Appeal in Hong Kong ruled that directors were not liable to administrative penalty (in the form of additional tax) for signing incorrect tax returns of a company in a judgement released on 5 August 2022.  In this newsletter, we would discuss the facts of this court case and the persons who would be liable to signing incorrect returns.

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For more information please contact:

Marzio Morgante
Chartered Accountant, LL.M.
Managing Partner
Tel: (852) 3102 1995

Kei Lam
Senior Tax Manager
Tel: (852) 3102 1995

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19-27 Wyndham Street
Central, Hong Kong

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