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Volume 12

Publication Date: Oct 1997

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

omission from tax return of part of salary - omission claimed to be simple mistake due to wrongly copying income figures provided by employer for the previous year of assessment - whether penalty tax of 25% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B  

D104/96 Download D104/96 (DOC) - English Download D104/96 (PDF) - English

s 82A - use of new form and ill health not reasonable excuses - penalty rate change after mistake commited  

D105/96 Download D105/96 (DOC) - English Download D105/96 (PDF) - English

whether 3.1% penalty excessive - mitigating circumstances - whether 5% surcharge under s 71(5) minimum penalty under s 82A(1)  

D56/96 Download D56/96 (DOC) - English Download D56/96 (PDF) - English

whether 3.55% penalty excessive - mitigating and aggravating circumstances - whether 5% surcharge under s 71(5) minimum penalty under s 82A(1)  

D59/96 Download D59/96 (DOC) - English Download D59/96 (PDF) - English
PROFITS TAX    

sale of property - ability to carry out intention  

D6/97 Download D6/97 (DOC) - English Download D6/97 (PDF) - English

sale of property - intention - acquisition for use as residence  

D16/97 Download D16/97 (DOC) - English Download D16/97 (PDF) - English

sale of property as capital asset - intention to use as matrimonial home - fixed not provisional  

D102/96 Download D102/96 (DOC) - English Download D102/96 (PDF) - English

whether business carried on in Hong Kong and whether profits arose in or derived from Hong Kong - decisions made by persons abroad and implemented in Hong Kong  

D107/96 Download D107/96 (DOC) - English Download D107/96 (PDF) - English

whether intention to trade - whether subsequent change of intention in treating properties from trading stock to fixed assets - whether such change of intention gave rise to notional profit - whether such notional profit taxable  

D75/96 Download D75/96 (DOC) - English Download D75/96 (PDF) - English

whether profit derived from sale of property assessable to profits tax  

D100/96 Download D100/96 (DOC) - English Download D100/96 (PDF) - English

whether profit derived from the sale of property assessable to profits tax  

D1/97 Download D1/97 (DOC) - English Download D1/97 (PDF) - English

whether profits derived from the sale of three properties assessable to profits tax  

D8/97 Download D8/97 (DOC) - English Download D8/97 (PDF) - English
SALARIES TAX    

dealer representative of stock broking firm - dealer representative liable for losses of whatever nature suffered by firm arising from client transactions - whether dealer representative working on own account - whether commission income subject to profits tax or salaries tax - Inland Revenue Ordinance ss 8(1) and 14(1)  

D103/96 Download D103/96 (DOC) - English Download D103/96 (PDF) - English

lump sum paid on termination - whether gratuity or compensation for loss of office - apportionment  

D3/97 Download D3/97 (DOC) - English Download D3/97 (PDF) - English

source - working in China - whether income arising in or derived from Hong Kong - s 8(1A) - s 8(1B) - 60 days rule  

D11/97 Download D11/97 (DOC) - English Download D11/97 (PDF) - English

source of employment income - taxpayer employed by Hong Kong representative office of offshore company - contract of employment negotiated and concluded in Hong Kong - remuneration paid and received in Hong Kong - whether Hong Kong or non-Hong Kong employment - Inland Revenue Ordinance ss 8(1) and 8(1A)  

D20/97 Download D20/97 (DOC) - English Download D20/97 (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 31.8.1997), please click here.

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