The global body for professional accountants

1.5
UNITS

Webinar | ACCA

Navigating Hong Kong tax cases - What recent court judgments reveal

One of the eight webinars covered in ACCA Hong Kong Tax Updates Series 2025

Overview

Hong Kong landscape

This webinar offers a deep dive into recent tax cases in Hong Kong, focusing on how courts have interpreted and applied key tax principles in tax disputes. A selection of significant cases from the past few years will be analyzed, each chosen to highlight common and complex tax issues faced by businesses and individuals.

We will examine the core tax questions raised in these cases - such as the source of income, deductibility of expenses, characterization of receipts, and timing of income recognition - and unpack the reasoning behind the court’s decisions. The webinar will also cover how these rulings align with or diverge from established principles under the Inland Revenue Ordinance.

Through this case-based approach, attendees will gain practical insights into how tax law is evolving in Hong Kong, and how to apply judicial thinking to tax planning, compliance, and dispute resolution. The webinar is ideal for tax professionals, legal advisors, and corporate stakeholders who want to stay informed and better equipped to navigate the local tax landscape.

This webinar will cover the following:

  • Procedures in lodging an appeal to the courts
  • Background of the tax cases
  • Analysis of the tax issues and judgements of the tax cases
  • Implications and insights of the tax cases
  • Q&A session

Wilson Cheng, FCCA, Partner, Tax Leader, Hong Kong and Macau, EY 

Wilson Cheng is the Tax Leader of Hong Kong and Macau in EY, as well as the Hong Kong Tax Controversy Leader, with more than 25 years of Hong Kong corporate tax and transaction tax experiences. He provides tax advisory and compliance services to conglomerates, listed companies as well as US and European-based multinational corporations.

Wilson is a frequent speaker at tax seminars organized by various professional bodies in Hong Kong. He also serves as the Committee Member of Association of Chartered Certified Accountants (ACCA) Hong Kong and is the Chairman of ACCA Hong Kong in 2025/26. He was also the co-chairman of the taxation sub-committee of ACCA Hong Kong from 2018/19 to 2023/24 (time off in 2022/23).

Nicole Dee, Manager, Tax Controversy Services, EY

Nicole Dee is a Manager in Tax Controversy practice of EY Hong Kong. Prior to joining EY, she worked in the Inland Revenue Department (“IRD”), where she specialised in stamp duty and salaries tax matters.

With extensive experience liaising with the IRD, Nicole assists clients to reach compromised settlement in tax audit cases, negotiate and minimise the penalty imposed on specific tax issues. She also provides comprehensive Hong Kong corporate and individual tax advisory and compliance services to clients.

Her clientele includes local, regional and multinational clients from a wide range of industries, such as property developers, retail and services, and consumer and industrial products.

  • The webinar is conducted in Cantonese.
  • The webinar is broadcast via ON24.
  • Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
  • Enrolee can access the recorded webinar until 30 June 2026.
  • Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
  • The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.

Price

Member 135 HKD

Affiliate 135 HKD

Approved employer 200 HKD

Student 135 HKD

Public 270 HKD

Location

Hong Kong SAR of China

Date & time

On demand

Enquiries

Email enquiries hkinfo@accaglobal.com

Delivered by

ACCA logo