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Volume 15 First Supplement

Publication Date: Jan 2001

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

duty of taxpayer to rectify his error in his return - section 82A of the Inland Revenue Ordinance ('IRO') - frivolous appeal - order to pay cost  

D37/00 Download D37/00 (DOC) - English Download D37/00 (PDF) - English

incorrect return - omit to report income from the exercise of share options - section 82A of the Inland Revenue Ordinance ('IRO')  

D42/00 Download D42/00 (DOC) - English Download D42/00 (PDF) - English

incorrect return submitted - section 82A of the Inland Revenue Ordinance ('IRO'), Chapter 112  

D33/00 Download D33/00 (DOC) - English Download D33/00 (PDF) - English

incorrect returns - basis of assessment  

D36/00 Download D36/00 (DOC) - English Download D36/00 (PDF) - English

incorrect salaries tax return - two sources of income: business profits and salary income - failure to disclose salary income in tax return - whether a reasonable excuse existed under section 82A of the Inland Revenue Ordinance ('IRO') - demeanour of the taxpayer - 6% penalty under section 82A of the IRO  

D23/00 Download D23/00 (DOC) - English Download D23/00 (PDF) - English
PROFITS TAX    

accounting method - principle against anticipation of both income and profits - whether profit is realised when it is received or when it becomes due and payable - whether or not the instalment overdue and unpaid should be brought into account - trade debts - dividend payment  

D103/99 Download D103/99 (DOC) - English Download D103/99 (PDF) - English

acquisition and sale of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - credibility of the taxpayer before the Board - section 14 of the Inland Revenue Ordinance ('IRO')  

D26/00 Download D26/00 (DOC) - English Download D26/00 (PDF) - English

error or omission - change of intention from investment to trade - valuation - Inland Revenue Ordinance ('IRO'), section 70A  

D52/99 Download D52/99 (DOC) - English Download D52/99 (PDF) - English

principal place of business in Hong Kong - certain business operations outside Hong Kong - source of profits - whether liable to profits tax - section 14 of the Inland Revenue Ordinance ('IRO')  

D8/00 Download D8/00 (DOC) - English Download D8/00 (PDF) - English

real property - whether the gains arising from the disposition of a property was liable for profits tax - burden of proof - section 68(4) of the Inland Revenue Ordinance ('IRO')  

D41/00 Download D41/00 (DOC) - English Download D41/00 (PDF) - English

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

D40/00 Download D40/00 (DOC) - English Download D40/00 (PDF) - English

whether loss from the sale of a property was trading in nature - whether it should be allowed in his personal assessment - sections 2(1), 14, 42(2) and 68(4) of the Inland Revenue Ordinance ('IRO')  

D45/00 Download D45/00 (DOC) - English Download D45/00 (PDF) - English
SALARIES TAX    

deductions - payments made to alleged sub-agents - section 82A of the Inland Revenue Ordinance ('IRO').  

D43/00 Download D43/00 (DOC) - English Download D43/00 (PDF) - English

dependent brother/sister allowance - disabled dependent allowance - eligibility - incapacitated for work - Inland Revenue Ordinance ('IRO'), sections 30B and 31A  

D35/00 Download D35/00 (DOC) - English Download D35/00 (PDF) - English

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - section 8 of the Inland Revenue Ordinance ('IRO')  

D44/00 Download D44/00 (DOC) - English Download D44/00 (PDF) - English

holiday allowance - whether exempt from salaries tax as being 'holiday warrant or passage' under section 9(1)(a) of the Inland Revenue Ordinance ('IRO')  

D21/00 Download D21/00 (DOC) - English Download D21/00 (PDF) - English

income arising in or derived from Hong Kong - taxpayer being seconded to work in another country in the currency of his employment - sections 8(1), 8(1A)(a), 8(1A)(b) and (c), 8(1B), 66(1), 66(1A) and 68(2) of the Inland Revenue Ordinance ('IRO'), Chapter 112  

D29/00 Download D29/00 (DOC) - English Download D29/00 (PDF) - English

rent paid by employer as part of salary - accessibility - sections 8(1), 9(1)(a) and 61 of the Inland Revenue Ordinance ('IRO'), Chapter 112  

D28/00 Download D28/00 (DOC) - English Download D28/00 (PDF) - English

revised notification filed by employment - assessable - ex gratia payment - sections 8, 9 and 68(4) of the Inland Revenue Ordinance ('IRO'), Chapter 112  

D30/00 Download D30/00 (DOC) - English Download D30/00 (PDF) - English

sections 61 and 61A of the Inland Revenue Ordinance ('IRO') - whether or not there was commercial reality in the transaction - additional salaries tax assessments - section 58 of the IRO  

D39/00 Download D39/00 (DOC) - English Download D39/00 (PDF) - English

single parent allowance - whether or not pro rata allowance should be granted - whether or not financial loss is one of the consideration to decide - purpose of section 32(2) of the Inland Revenue Ordinance ('IRO') - abuse the process of the Board - section 68(9) of the IRO  

D38/00 Download D38/00 (DOC) - English Download D38/00 (PDF) - English

taxpayer working in Hong Kong for approximately 60 days per year - whether exempt from salaries tax - definition of 'a total of 60 days' - sections 8(1), 8(1A)(b), 8(1B), 66(1) of the Inland Revenue Ordinance ('IRO'), section 71(1) of the Interpretation and General Clause Ordinance  

D20/00 Download D20/00 (DOC) - English Download D20/00 (PDF) - English

whether a transaction entered into was for the sole or dominant purpose of obtaining a tax benefit - objective test to be applied under section 61A - sections 61A and 68 of the Inland Revenue Ordinance ('IRO')  

D47/00 Download D47/00 (DOC) - English Download D47/00 (PDF) - English

whether deductible expenses - Inland Revenue Ordinance ('IRO'), section 12(1)(a)  

D34/00 Download D34/00 (DOC) - English Download D34/00 (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 30.11.2000), please click here.

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