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Volume 11

Publication Date: Oct 1996

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

Hong Kong Government employment contract gratuity - whether reliance on employer's tax return form reasonable excuse  

D52/95 Download D52/95 (DOC) - English Download D52/95 (PDF) - English

incorrect profits tax and salaries tax returns - amount of penalties - mitigating factors  

D68/95 Download D68/95 (DOC) - English Download D68/95 (PDF) - English

incorrect tax return - salaries tax return forms completed as employer told - whether reasonable excuse  

D57/95 Download D57/95 (DOC) - English Download D57/95 (PDF) - English

incorrect tax return - whether merely indicating 'Other office or employment' but not income incorrect - whether lack of precise figures of earnings reasonable excuse  

D58/95 Download D58/95 (DOC) - English Download D58/95 (PDF) - English

incorrect tax return - year of assessment to which the return relates  

D72/95 Download D72/95 (DOC) - English Download D72/95 (PDF) - English

profits tax - incorrect tax returns - tax returns signed on behalf of company  

D124/95 Download D124/95 (DOC) - English Download D124/95 (PDF) - English

profits tax - private limited company - error or mistake in tax return - fraudulent conduct of former directors  

D82/95 Download D82/95 (DOC) - English Download D82/95 (PDF) - English
PROFITS TAX    

deduction of taxable profits - company's deposit at bank which gone bankrupt - whether money revenue and not capital - whether loss expense or outgoing  

D55/95 Download D55/95 (DOC) - English Download D55/95 (PDF) - English

deductions of royalties - acquisition of patents  

D67/95 Download D67/95 (DOC) - English Download D67/95 (PDF) - English

sale of property - intention - acquisition for use as residence  

D121/95 Download D121/95 (DOC) - English Download D121/95 (PDF) - English

sale of property - intention at acquisition to be for family residence - whether intention to retain genuinely held, realistic and realisable  

D50/95 Download D50/95 (DOC) - English Download D50/95 (PDF) - English

sale of property by private company - intention to redevelop and to hold long-term - government's rejection of re-development plan - whether capital gain  

D69/95 Download D69/95 (DOC) - English Download D69/95 (PDF) - English

sale of property of private company - intention at time of acquisition - 'director's quarter' - declaration - whether intention genuine, realistic and realisable  

D65/95 Download D65/95 (DOC) - English Download D65/95 (PDF) - English
SALARIES TAX    

property agent - deductible advance payment - profits tax or salaries tax  

D74/95 Download D74/95 (DOC) - English Download D74/95 (PDF) - English

'property negotiator' - guaranteed income on a prepaid nature - profits tax or salaries tax  

D73/95 Download D73/95 (DOC) - English Download D73/95 (PDF) - English

remuneration by way of commission - whether profits tax or salaries tax  

D70/95 Download D70/95 (DOC) - English Download D70/95 (PDF) - English

salaries tax or profits tax - film production contract  

D59/95 Download D59/95 (DOC) - English Download D59/95 (PDF) - English

whether money rental refund  

D92/95 Download D92/95 (DOC) - English Download D92/95 (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 31.8.1996), please click here.

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