The Court of Appeal last week concluded its hearing of the case pertaining to the dispute between Sri Lanka cricketers and the Inland Revenue Department (IRD), and the former fixed 31 March to deliver its judgement over the same.
The long-running case concerns the legal classification of Sri Lanka’s professional cricketers as employees of the sport’s domestic controlling body – Sri Lanka Cricket (SLC), or whether they should be catgorised as independent service providers.
The case has stemmed from the IRD’s move to retrospectively treat national cricketers as employees of SLC and to impose Advance Personal Income Tax (APIT) effective January 2023.
The Bench consisted of President of the Court of Appeal Justice Rohantha Abeysuriya PC and Justice K. Priyantha Fernando.
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