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Volume 19

Publication Date: Oct 2004

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

s 82B(1) of the Inland Revenue Ordinance ("IRO") — whether the Board had jurisdiction to extend time for the lodgment of an appeal against imposition of additional tax  

D105/03 Download D105/03 (DOC) - English Download D105/03 (PDF) - English

validity of compromise — the doctrines of non est factum and duress — appellant about to leave Hong Kong — ss 82A(1)(a) and 82A(4A) of the Inland Revenue Ordinance ("IRO")  

D13/04 Download D13/04 (DOC) - English Download D13/04 (PDF) - English
PROFITS TAX    

sale of residential property — genuinely held, realistic and realizable intention at the time of acquisition — onus of proof on the taxpayer — ss 14(1) and 68(4) of the Inland Revenue Ordinance. [Decision in Chinese]  

D19/04 Download D19/04 (DOC) - Traditional Chinese Download D19/04 (PDF) - Traditional Chinese

ss 16, 61, 61A and 68(4) of the Inland Revenue Ordinance ("IRO") — the test under s 61A — whether the transaction conferred a tax benefit on the appellant — whether the transactions were artificial and commercially unrealistic — whether the sole or dominant purpose was the obtaining of a tax benefit  

D109/03 Download D109/03 (DOC) - English Download D109/03 (PDF) - English

ss 61 and 70A(1) of the Inland Revenue Ordinance ("IRO") — whether or not applications are within the time prescribed by s 70A(1) of the IRO — onus on appellant to demonstrate a mistake was made and such mistake arose through ignorance or inadvertence — whether s 61 of the IRO has the effect of annihilating for all purposes  

D108/03 Download D108/03 (DOC) - English Download D108/03 (PDF) - English

veracity of deductible expenses and non-trading receipts  

D1/04 Download D1/04 (DOC) - English Download D1/04 (PDF) - English

whether profits arising in or derived from Hong Kong — goods manufactured in the mainland — whether concession under Inland Revenue Departmental Interpretation and Practice Note No 21 (DIPN21) applicable — whether companies within same group of companies can be treated as same entity)  

D111/03 Download D111/03 (DOC) - English Download D111/03 (PDF) - English
SALARIES TAX    

deduction from assessable income - concertmaster - capital expenditure on violin - depreciation allowances - whether the use of violin was essential in the performance of the appellant's duties as concertmaster - onus of proving assessment excessive or incorrect was on the appellant — ss 12(1)(b), 12(2) and 68(4) of the Inland Revenue Ordinance ("the IRO")  

D7/04 Download D7/04 (DOC) - English Download D7/04 (PDF) - English

gratuity — whether wages in lieu of notice included. [Decision in Chinese]  

D110/03 Download D110/03 (DOC) - Traditional Chinese Download D110/03 (PDF) - Traditional Chinese

home loan interest — definition of "place of residence" — whether the property "used" at any time during the relevant period of assessment by the appellant as "his place of residence" — whether such home loan interest paid by the appellant was deductible — s 26E(1) of the Inland Revenue Ordinance ("the IRO")  

D8/04 Download D8/04 (DOC) - English Download D8/04 (PDF) - English

home loan interest deduction — property under Home Ownership Scheme — beneficial owner as opposed to a legal (registered) owner — ss 2(1) and 26E of the Inland Revenue Ordinance  

D22/04 Download D22/04 (DOC) - English Download D22/04 (PDF) - English

whether a sum received by the appellant upon termination of his service was chargeable to salaries tax — approach to be adopted in determining whether payment was in fact a gratuity — whether sum was part of the contractual payment package or paid under the Employment Ordinance  

D10/04 Download D10/04 (DOC) - English Download D10/04 (PDF) - English

whether income derived from Hong Kong — ss 8 and 8(1A) of the Inland Revenue Ordinance ("IRO")  

D2/04 Download D2/04 (DOC) - English Download D2/04 (PDF) - English

whether income derived from Hong Kong from a source of employment — ss 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance ("IRO")  

D6/04 Download D6/04 (DOC) - English Download D6/04 (PDF) - English

whether sum received by appellant was excluded from salaries tax under s 8(1A)(c) of the Inland Revenue Ordinance ("IRO") — proper approach in determining whether sums are excluded as being subject to tax in a foreign jurisdiction — must prove that foreign tax was in respect of services rendered overseas  

D17/04 Download D17/04 (DOC) - English Download D17/04 (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 31.8.2004), please click here.

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