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Volume 13

Publication Date: Oct 1998

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

incorrect salaries tax return - putting down '忘記' as the 'Total' income - whether reasonable excuse - s 82A(1)(a) of the Inland Revenue Ordinance  

D114/97 Download D114/97 (DOC) - English Download D114/97 (PDF) - English

late filing of tax return - submission of parties - reasonable excuse - automatic block extension - Departmental Code - ss 18D, 51(1), 80(2)(d) and 82A(1) and (4) of the Inland Revenue Ordinance  

D10/98 Download D10/98 (DOC) - English Download D10/98 (PDF) - English

omission in tax return - reasonable excuse - mitigation factors - burden of proof - whether liable for additional tax - ss 82(1) and 82A of the Inland Revenue Ordinance  

D9/98 Download D9/98 (DOC) - English Download D9/98 (PDF) - English

omission of part of salaries and also gain on exercise of share options from tax return - whether no intention to evade tax or ignorance of law amounts to a reasonable excuse - whether 21.04% penalty excessive in the circumstances - Inland Revenue Ordinance s 82A  

D112/97 Download D112/97 (DOC) - English Download D112/97 (PDF) - English
PROFITS TAX    

appeal against the Commissioner's determination - late - ss 51(8), 66(1) and (1A) of the Inland Revenue Ordinance  

D124/97 Download D124/97 (DOC) - English Download D124/97 (PDF) - English

profits arising from sale of property - investment or trade - Inland Revenue Ordinance s 68(4)  

D105/97 Download D105/97 (DOC) - English Download D105/97 (PDF) - English

real property - intention of taxpayer at the time of purchase - 'genuinely held, realistic and realisable' - whether the profit arising from the disposition of a property was liable for profits tax  

D8/98 Download D8/98 (DOC) - English Download D8/98 (PDF) - English

real property - intention to trade - onus of proof - whether the profits arising from the dispositions of three flats were liable for profits tax - ss 2 and 68(4) of the Inland Revenue Ordinance  

D6/98 Download D6/98 (DOC) - English Download D6/98 (PDF) - English

sale and purchase of shares - whether loss in one year can be available as a set off against profits for future years - whether a trade or business - Inland Revenue Ordinance s 19C  

D111/97 Download D111/97 (DOC) - English Download D111/97 (PDF) - English

sale of land - whether the land was acquired as a capital asset - intention at the time of acquisition - burden of proof - Inland Revenue Ordinance s 68(4)  

D108/97 Download D108/97 (DOC) - English Download D108/97 (PDF) - English

sale of property - whether profits derived from the sale of a property assessable to profits tax - intention at the time of acquisition  

D113/97 Download D113/97 (DOC) - English Download D113/97 (PDF) - English

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether loss can be set-off - intention at the time of purchase - inference from long list of property transactions - whether short period of ownership indicative of an intention to trade  

D116/97 Download D116/97 (DOC) - English Download D116/97 (PDF) - English

taxability of the profits arising from the disposal of property  

D126/97 Download D126/97 (DOC) - English Download D126/97 (PDF) - English

whether profits realized from sale of property is merely a capital gain or liable to profits tax assessment - whether assessment excessive or otherwise incorrect  

D117/97 Download D117/97 (DOC) - English Download D117/97 (PDF) - English
SALARIES TAX    

contract for service or contract of service - expenditure deductible - delay in giving notice of appeal - ss 8, 12(1)(a), 14, 66(1A) amd 66(2) of the Inland Revenue Ordinance  

D121/97 Download D121/97 (DOC) - English Download D121/97 (PDF) - English

housing benefit - rental value calculation - whether gratuity should be totally excluded from the rental value calculation - whether gratuity can be restricted to a period in computing rental value - whether rental value can be aggregated - ss 9(1)(c) and 9(2) of the Inland Revenue Ordinance  

D115/97 Download D115/97 (DOC) - English Download D115/97 (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 31.8.1998), please click here.

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