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Volume 11 First Supplement

Publication Date: Jan 1997

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

filing incorrect profits tax returns - additional tax - whether excessive - s 82A of Inland Revenue Ordinance  

D112/95 Download D112/95 (DOC) - English Download D112/95 (PDF) - English

filing incorrect salaries tax return - s 82A of Inland Revenue Ordinance  

D113/95 Download D113/95 (DOC) - English Download D113/95 (PDF) - English

late filing of profits tax return - more tax had been paid - quantum of penalty - s 82A of Inland Revenue Ordinance  

D105/95 Download D105/95 (DOC) - English Download D105/95 (PDF) - English

late filing of profits tax return - quantum of penalty tax - s 82A of Inland Revenue Ordinance  

D131/95 Download D131/95 (DOC) - English Download D131/95 (PDF) - English

late lodgment of profits tax return - delay in lodgment claimed to be due to difficuties in finalizing accounts - whether penalty tax of 9.17% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B  

D16/96 Download D16/96 (DOC) - English Download D16/96 (PDF) - English

omission from tax return of one of two sources of salary - omission claimed to be simple mistake due to change of job - whether penalty tax of 25% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B  

D126/95 Download D126/95 (DOC) - English Download D126/95 (PDF) - English

submitting incorrect salaries tax returns - additional tax - s 82A of Inland Revenue Ordinance  

D3/96 Download D3/96 (DOC) - English Download D3/96 (PDF) - English
PROFITS TAX    

garment manufacturing and trading company - exchange losses - whether deductible or not  

D5/96 Download D5/96 (DOC) - English Download D5/96 (PDF) - English

garment trading - taxpayer as a link between manufacturers and companies outside Hong Kong - source of profit - s 14 of Inland Revenue Ordinance  

D2/96 Download D2/96 (DOC) - English Download D2/96 (PDF) - English

purchase of land, development and sale of units in second phase of an industrial building - proceeds of sale used to repay costs of financing - whether trade or disposal of a capital asset - whether change of intention during construction - Inland Revenue Ordinance s 14  

D116/95 Download D116/95 (DOC) - English Download D116/95 (PDF) - English

royalties - trade mark - used in Hong Kong - s 15(1)(b) - s 70A of the Inland Revenue Ordinance  

D23/96 Download D23/96 (DOC) - English Download D23/96 (PDF) - English
SALARIES TAX    

s 8(1) - employment by Hong Kong company - income arising in or derived from Hong Kong; and s 8(1A)(1B) - employment by overseas company - apportionment of time in and out of Hong Kong - calculation of part days and non-working days  

D1/96 Download D1/96 (DOC) - English Download D1/96 (PDF) - English

 

Note: The latest position of unsettled appeals is shown in either (a) Table of Appeals to Court of First Instance or (b) Table of Appeals to Court of Appeal/Court of Final Appeal. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (position as at 30.11.1996), please click here.

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