Same-sex couple wins Hong Kong tax appeal

British expat married to civil servant will have spousal benefits after landmark case

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Hong Kong’s Court of Final Appeal has ruled in favour of a same-sex couple after they were denied spousal benefits and a joint tax assessment, according to court documents seen by International Adviser.

Senior immigration officer Angus Leung Chun Kwong and his British husband Scott Adams got married in New Zealand in 2014.

However, the secretary for civil service denied spousal benefits to Leung’s husband and the Inland Revenue department did not allow them to submit a joint tax assessment, because same-sex marriage is not recognised in Hong Kong law.

Protecting ‘traditional’ marriage

The case put forward by the civil service and the Revenue was that, although same-sex marriage is not recognised in the special administrative region, they were trying to protect “traditional marriage” – between a man and a woman.

But the top court rejected their argument.

“The court held that there was no rational connection between denying Leung employment and tax benefits and the aim of protecting or not undermining the institution of marriage in Hong Kong,” the five justices said in their final ruling.

That is because, by granting Leung and Adams tax and spousal benefits, they would have not put at risk the rights of heterosexual couples, as argued by Leung’s legal team.

Discriminating against sexuality

In addition, the Court of Final Appeal said that the government discriminated against Leung on the basis of his sexuality.

Hong Kong’s employment policies do provide equal opportunities for all employees, something that, according to the top court, Leung was refused even when presenting his marriage certificate.

Now, the legal teams of both parties have been given a little more than a month to suggest how the appeal judgement should be implemented.

Leung started his legal battle against Hong Kong’s government in 2015 and had lost in every lower court, until the final appeal.

Visa rights

The Leung case is the second time in less than a year that a same-sex issue has triumphed before the courts.

In September 2018, a British woman who was denied a spousal visa after her partner was offered work in Hong Kong forced the government to revise its immigration policy.

While acknowledging the change in law, a spokesperson for the Immigration Department added that the judgement would not impact Hong Kong’s stance on traditional marriage.

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