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Volume 13 Second Supplement

Publication Date: Apr 1999

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

incorrect salaries tax return - failure to disclose certain income chargeable to tax - unintentional - whether a reasonable excuse existed under s 82A of Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A of Inland Revenue Ordinance  

D94/98 Download D94/98 (DOC) - English Download D94/98 (PDF) - English

penalty - 15% of the amount of tax - excessive - mitigation - genuine oversight and remorseful  

D93/98 Download D93/98 (DOC) - English Download D93/98 (PDF) - English

taxpayer appealing the Commissioner's findings - date of receipt of appeal notice by the Board - whether within time limit as prescribed by s 82B(1) of Inland Revenue Ordinance ('IRO') - ss 8(1) and 71 of Interpretation and General Clauses Ordinance ('IAGCO') - whether the Board has jurisdiction to entertain appeal  

D98/98 Download D98/98 (DOC) - English Download D98/98 (PDF) - English
PROFITS TAX    

acquisition and sale of properties - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) of Inland Revenue Ordinance   

D99/98 Download D99/98 (DOC) - English Download D99/98 (PDF) - English

additional assessment - burden of proof - ss 51C and 68(4) of the Inland Revenue Ordinance   

D44/98 Download D44/98 (DOC) - English Download D44/98 (PDF) - English

assessable profit - gains realized from sale of property by a company - whether the sale of the property amounted to trade - ss 2, 14, 68(4) of the Inland Revenue Ordinance Chapter 112  

D83/98 Download D83/98 (DOC) - English Download D83/98 (PDF) - English

assessable profits - profits arising from purchase and sale of properties by husband and wife  

D65/98 Download D65/98 (DOC) - English Download D65/98 (PDF) - English

compensation for early termination of distributorship agreement - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance  

D64/98 Download D64/98 (DOC) - English Download D64/98 (PDF) - English

real property - usage - whether liable for profits tax  

D63/98 Download D63/98 (DOC) - English Download D63/98 (PDF) - English

whether taxpayer entitled to exclude from its declared assessable profits a sum as being offshore profits derived from services rendered outside Hong Kong - whether the income was in truth income wholly arising in Hong Kong - s 14 of the Inland Revenue Ordinance  

D89/98 Download D89/98 (DOC) - English Download D89/98 (PDF) - English

whether the sale of a property was a sale of capital asset or trading stock - taxpayer gone into liquidation - liquidator's duties - application to hear the appeal in the absence of the taxpayer or liquidator's authorised representative under s 68(2D) of the Inland Revenue Ordinance - power of the Board to order the taxpayer to pay costs under s 68(9) of the IRO  

D88/98 Download D88/98 (DOC) - English Download D88/98 (PDF) - English
SALARIES TAX    

claims arising from wrongful dismissal - settlement - whether settlement payment income from employment and liable to salaries tax - whether apportionable - whether apportionment reasonable  

D76/98 Download D76/98 (DOC) - English Download D76/98 (PDF) - English

delay of filing a notice of appeal - s 66(1A) of the Inland Revenue Ordinance - meaning of the word 'transmission' under s 66(1) of the IRO - burden of proof  

D62/98 Download D62/98 (DOC) - English Download D62/98 (PDF) - English

retirement scheme - pension on termination of employment - statutory concession - whether there was a dismissal within the meaning of s 31T(2) of the Employment Ordinance - re-engagement - whether compensation to breach  

D59/98 Download D59/98 (DOC) - English Download D59/98 (PDF) - English

time-apportioned basis - secondment overseas - whether income earned in that period assessable to tax - whether new employment - intra-group billing arrangements  

D61/98 Download D61/98 (DOC) - English Download D61/98 (PDF) - English

whether payment under voluntary retirement scheme damages for breach of contract or income from employment  

D58/98 Download D58/98 (DOC) - English Download D58/98 (PDF) - English

whether persons employed on the staff of any consulate, who were subjects or citizens of the state concerned were entitled to exemption under s 8(2)(b) of the Inland Revenue Ordinance - whether the taxpayer 'represented' the state to the Hong Kong Government - meaning of the word 'represent'  

D81/98 Download D81/98 (DOC) - English Download D81/98 (PDF) - English

whether transaction artificial or fictitious - whether contract of service or contract for services - s 61 of Inland Revenue Ordinance  

D69/98 Download D69/98 (DOC) - English Download D69/98 (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 28.2.1999), please click here.

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