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Volume 13 Third Supplement

Publication Date: Jul 1999

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

income from old employer omitted - whether reasonable excuse - s 82A of the Inland Revenue Ordinance  

D134/98 Download D134/98 (DOC) - English Download D134/98 (PDF) - English

incorrect salaries tax return - failure to disclose certain income chargeable to tax - deliberate - whether a reasonable excuse existed under s 82A of the Inland Revenue Ordinance - demeanour of the taxpayer - 10.21% penalty under s 82A of the Inland Revenue Ordinance  

D107/98 Download D107/98 (DOC) - English Download D107/98 (PDF) - English

late filing of profits tax return - costs - ss 51, 68(9) and 82A of the Inland Revenue Ordinance  

D150/98 Download D150/98 (DOC) - English Download D150/98 (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 - burden on taxpayer to establish that assessment was incorrect  

D145/98 Download D145/98 (DOC) - English Download D145/98 (PDF) - English

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale  

D136/98 Download D136/98 (DOC) - English Download D136/98 (PDF) - English

additional tax - procedure of assessing additional tax provided for by statute - instruction of taxing statutes - whether provisions directory or mandatory - whether any prejudice caused by irregularity in procedure - whether non-compliance nullify assessment - ss 82A(3) and 82A(4) of the Inland Revenue Ordinance - service of notice - shifting of burden - s 58(4) of the Inland Revenue Ordinance - rationale of tax undercharged as basis for assessment of additional tax  

D133/98 Download D133/98 (DOC) - English Download D133/98 (PDF) - English

allowable deductions - whether taxpayer entitled to deduct the sum of investments in ascertaining profits - ss 16(1)(d) and 17(1)(c) of the Inland Revenue Ordinance  

D144/98 Download D144/98 (DOC) - English Download D144/98 (PDF) - English

assessable tax - sales proceeds from sale and purchase of property - capital gain - whether the sale of the property amounted to trade - s 2 and s 68(4) of the Inland Revenue Ordinance, Chapter 112  

D137/98 Download D137/98 (DOC) - English Download D137/98 (PDF) - English

business relocation - property transferred for redevelopment - whether capital receipt or trading revenue  

D126/98 Download D126/98 (DOC) - English Download D126/98 (PDF) - English

deductible expenses - management fees paid to service company - ss 14, 16 and 61 of the Inland Revenue Ordinance  

D110/98 Download D110/98 (DOC) - English Download D110/98 (PDF) - English

delay in submitting profits tax return - compound penalty - mitigating and aggravating factors - whether additional tax excessive - s 82A of the Inland Revenue Ordinance  

D125/98 Download D125/98 (DOC) - English Download D125/98 (PDF) - English

profit arising from sale of property - lived there for less than 10 days - whether acquired for own use as residence  

D108/98 Download D108/98 (DOC) - English Download D108/98 (PDF) - English

s 14 of the Inland Revenue Ordinance - whether carrying on a trade or business - subject matter of trade or business - whether the transactions are pure speculation - presence or absence of a business registration certificate - whether office and staff and organisation exist - whether loss can be set-off  

D132/98 Download D132/98 (DOC) - English Download D132/98 (PDF) - English

sales proceeds from sale and purchase of property - whether the sale of the property amounted to trade  

D119/98 Download D119/98 (DOC) - English Download D119/98 (PDF) - English

whether profits derived from the sale of shares assessable to profits tax - s 68(4) of the Inland Revenue Ordinance  

D113/98 Download D113/98 (DOC) - English Download D113/98 (PDF) - English

whether profits from the sale of a property assessable to profits tax - s 68(4) of the Inland Revenue Ordinance  

D127/98 Download D127/98 (DOC) - English Download D127/98 (PDF) - English
SALARIES TAX    

employment - place of service - 60 days limit - whether liable to salaries tax  

D146/98 Download D146/98 (DOC) - English Download D146/98 (PDF) - English

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance  

D129/98 Download D129/98 (DOC) - English Download D129/98 (PDF) - English

employment - source of income - ss 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance  

D143/98 Download D143/98 (DOC) - English Download D143/98 (PDF) - English

whether additional chargeable income a loan from former employer - whether assessment excessive or incorrect - s 68(4) of the Inland Revenue Ordinance  

D142/98 Download D142/98 (DOC) - English Download D142/98 (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 31.5.1999), please click here.

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