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Volume 14 Third Supplement

Publication Date: Jul 2000

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

failure to submit a profits tax return within the stipulated period - unintentional delay - penalty in the rate of 10% of the tax undercharged under s 82A of the Inland Revenue Ordinance (the 'IRO')  

D112/99 Download D112/99 (DOC) - English Download D112/99 (PDF) - English

income was understated in two years of assessment - reliance placed upon this employer's return for full compliance of his obligation - absence of an intention to understate any income - whether long absence from Hong Kong is a reasonable excuse for the omission or understatement - whether penalty at the rate of 15% under s 82A of the Inland Revenue Ordinance (the 'IRO') excessive  

D113/99 Download D113/99 (DOC) - English Download D113/99 (PDF) - English

repeated failure to file tax return - family circumstances - ill health of children - s 82A of the Inland Revenue Ordinance, Chapter 112  

D91/99 Download D91/99 (DOC) - English Download D91/99 (PDF) - English

s 82A of the Inland Revenue Ordinance - whether no accounting experience and lack of criminal intent are factors for reduction  

D118/99 Download D118/99 (DOC) - English Download D118/99 (PDF) - English
PERSONAL ASSESSMENT TAX    

deductible - loan borrowed for the purpose of producing income - s 42(1) of the Inland Revenue Ordinance, Chapter 112  

D90/99 Download D90/99 (DOC) - English Download D90/99 (PDF) - English

deduction for mortgage interest - ss 42(1) and 42(2)(b) of the Inland Revenue Ordinance  

D86/99 Download D86/99 (DOC) - English Download D86/99 (PDF) - English
PROFITS TAX    

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

D84/99 Download D84/99 (DOC) - English Download D84/99 (PDF) - English

acquisition of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - whether tax chargeable upon revaluation of property - ss 2(1), 14 and 68(4) of the Inland Revenue Ordinance  

D123/99 Download D123/99 (DOC) - English Download D123/99 (PDF) - English

asset betterment statement - burden on taxpayer to show it incorrect or excessive  

D109/99 Download D109/99 (DOC) - English Download D109/99 (PDF) - English

consultancy fee - recipient company almost wholly owned by the taxpayer - whether deductible expense - artificial arrangements - s 61 of the Inland Revenue Ordinance (the 'IRO')  

D94/99 Download D94/99 (DOC) - English Download D94/99 (PDF) - English

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

D119/99 Download D119/99 (DOC) - English Download D119/99 (PDF) - English

real property - whether the gains arising from the disposal of a property was liable for profits tax - ss 2, 14 and 68(4) of the Inland Revenue Ordinance  

D117/99 Download D117/99 (DOC) - English Download D117/99 (PDF) - English

sale of property - change of the intention of purchase - whether audited accounts truly reflect the state of affairs of the company concerned - urgency in the preparation of the account - lack of contemporaneous document to support  

D83/99 Download D83/99 (DOC) - English Download D83/99 (PDF) - English

sale of property - whether for long term investment or used as a trading asset - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance, Chapter 112  

D79/99 Download D79/99 (DOC) - English Download D79/99 (PDF) - English

sale of property - whether profits derived from the sale of the property assessable to profits tax - intention at the time of acquisition - whether the taxpayer is necessary to show a pressing need to purchase or to sell - s 14 of the Inland Revenue Ordinance  

D106/99 Download D106/99 (DOC) - English Download D106/99 (PDF) - English

whether profits from the sale of a property assessable to profits tax - whether 'prevented' from giving the requisite notice of appeal - ss 66 and 68(4) of the Inland Revenue Ordinance (the 'IRO')  

D96/99 Download D96/99 (DOC) - English Download D96/99 (PDF) - English
SALARIES TAX    

allowable deductions - dependent parent allowance - whether the dependent parent was ordinarily residing in Hong Kong in the relevant year of assessment - whether taxpayer entitled to claim deductions - s 30 of the Inland Revenue Ordinance (the 'IRO')  

D116/99 Download D116/99 (DOC) - English Download D116/99 (PDF) - English

deduction - expenses for self education - 'paid in the year of assessment' - ss 2(1), 12(1)(a), 12(1)(e) and 12(6)(d)(i) (A) to (F) of the Inland Revenue Ordinance (the 'IRO'), Chapter 112  

D88/99 Download D88/99 (DOC) - English Download D88/99 (PDF) - English

deductions claimed in respect of certain payments - notice of appeal not filed in time - whether time for filing ought to be extended - discretion of the Board - s 66(1A) of the Inland Revenue Ordinance  

D105/99 Download D105/99 (DOC) - English Download D105/99 (PDF) - English

severance payment - whether taxable because of immediate re-engagement  

D104/99 Download D104/99 (DOC) - English Download D104/99 (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 31.5.2000), please click here.

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