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Volume 14 Second Supplement

Publication Date: Apr 2000

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

additional tax - failures to state gains under option scheme of employer company - factors taken into account for reduction of additional tax  

D76/99 Download D76/99 (DOC) - English Download D76/99 (PDF) - English

incorrect salaries tax return - failure to disclose certain sums chargeable to tax - 10.6% penalty - whether a reasonable excuse existed  

D66/99 Download D66/99 (DOC) - English Download D66/99 (PDF) - English

notice under s 82A(4) - notice of assessment and demand for additional tax - validity of notices - s 82A of the Inland Revenue Ordinance  

D53/99 Download D53/99 (DOC) - English Download D53/99 (PDF) - English

quantum - delay in filing tax return - whether no intention to evade tax a mitigating factor  

D41/99 Download D41/99 (DOC) - English Download D41/99 (PDF) - English

whether assessments not challenged conclusive - whether incorrect tax returns - whether reasonable excuse - Inland Revenue Ordinance ss 70 and 82A  

D163/98 Download D163/98 (DOC) - English Download D163/98 (PDF) - English
PROFITS TAX    

deduction - sale and purchase of property - decoration expenses - fabricated evidence - costs - s 69 of the Inland Revenue Ordinance, Chapter 112  

D42/99 Download D42/99 (DOC) - English Download D42/99 (PDF) - English

extension of time - notice of appeal filed out of time - when time began to run - ss 58 and 66 of the Inland Revenue Ordinance  

D57/99 Download D57/99 (DOC) - English Download D57/99 (PDF) - English

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

D56/99 Download D56/99 (DOC) - English Download D56/99 (PDF) - English

real property - whether the gains arising from the disposition of a property was liable for profits tax  

D62/99 Download D62/99 (DOC) - English Download D62/99 (PDF) - English

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

D46/99 Download D46/99 (DOC) - English Download D46/99 (PDF) - English

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable'  

D47/99 Download D47/99 (DOC) - English Download D47/99 (PDF) - English

whether commission or consultancy fee was deductible expenses - s 61 of the Inland Revenue Ordinance, Chapter 112   

D77/99 Download D77/99 (DOC) - English Download D77/99 (PDF) - English

whether gain on sale of property capital or trade in nature   

D39/99 Download D39/99 (DOC) - English Download D39/99 (PDF) - English
SALARIES TAX    

a sum assessed as a cash allowance - whether it was a refund of rent - appeal lodged outside the prescribed period - s 66 of the Inland Revenue Ordinance  

D38/99 Download D38/99 (DOC) - English Download D38/99 (PDF) - English

deductions claimed for necessary expenses and depreciation allowance - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance  

D51/99 Download D51/99 (DOC) - English Download D51/99 (PDF) - English

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

D74/99 Download D74/99 (DOC) - English Download D74/99 (PDF) - English

long service pay - whether long service pay sourced from the employment - concessionary scheme in Employment Ordinance  

D50/99 Download D50/99 (DOC) - English Download D50/99 (PDF) - English

statutory allowance - s 27 and s 30 of the Inland Revenue Ordinance - Dependent Parent Allowance - maintains a parent - meaning of parent - meaning of adopted - s 25 of the Adoption Ordinance  

D45/99 Download D45/99 (DOC) - English Download D45/99 (PDF) - English

taxpayer ordered by Court to make maintenance payments in favour of ex-wife and child - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance  

D61/99 Download D61/99 (DOC) - English Download D61/99 (PDF) - English

the material time for determining the gain arising from the exercise of a share option - assessment of gain at the material time so determined - s 10B of the Interpretation and General Clauses Ordinance (Chapter 1) - Inland Revenue Ordinance ss 9(1)(d) and 9(4)(a)  

D43/99 Download D43/99 (DOC) - English Download D43/99 (PDF) - English

whether payment in lieu of notice constituting income  

D37/99 Download D37/99 (DOC) - English Download D37/99 (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 29.2.2000), please click here.

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