Print

About Decisions

The Board of Review Decisions is a publication of the Board which contains selected decisions on tax appeals written by the presiding chairmen of hearings.

The Board of Review Decisions is issued quarterly in January, April, July and October every year. The decisions will be selected by the presiding chairmen and edited by the Office of the Clerk to the Board of Review. In accordance with section 68(5) of the Inland Revenue Ordinance (Cap 112), the identity of the appellant is not disclosed. Every selected decision will contain a headnote which serves as a summary of the case.

Only the original version that carries legal standing will be published in the Board of Review Decisions.

The public can browse the Board's homepage for the Board of Review Decisions free of charge, or they can purchase the publication by:

GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'