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Volume 20 First Supplement

Publication Date: Jan 2006

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

incorrect tax return — relying on employer's returns not a reasonable excuse — whether "or" in paragraph 48 of D118/02 should be "and" — "resort to investigation" category — whether additional tax is excessive — s 82A of the Inland Revenue Ordinance ("IRO")  

D9/05 Download D9/05 (DOC) - English Download D9/05 (PDF) - English

whether or not the additional tax was excessive — whether or not the period of time taken for investigation and the raising of estimated assessment was excessive — whether or not a period of 56 to 64 months for the purpose of calculating the amount for commercial restitution is justified and excessive  

D21/05 Download D21/05 (DOC) - English Download D21/05 (PDF) - English
PERSONAL ASSESSMENT    

eligibility to claim personal assessment under s 41 of the Inland Revenue Ordinance ("IRO") — meaning of "permanent resident" as defined under s 41 — reference to whether appellant or husband had ordinarily resided in Hong Kong — the meaning of the phrase "ordinary residence"  

D7/05 Download D7/05 (DOC) - English Download D7/05 (PDF) - English
PROFITS TAX    

real property — whether acquired as capital asset or trading asset — badges of trade — whether expenses should be allowed — ss 16(2), 17(2)(b) and 68(4) of the Inland Revenue Ordinance ("IRO")  

D10/05 Download D10/05 (DOC) - English Download D10/05 (PDF) - English

source of profits — stock brokerage commission earned in overseas market — profits on execution of orders from Hong Kong clients versus overseas clients - s 14 of the Inland Revenue Ordinance ("IRO")  

D79/03 Download D79/03 (DOC) - English Download D79/03 (PDF) - English

source of profits — whether profits arose in or derived from Hong Kong — focus on the operations or activities of the taxpayer — emphasis on purchase orders as an integral part of a trading transaction  

D3/05 Download D3/05 (DOC) - English Download D3/05 (PDF) - English

whether or not costs ordered by the Barristers Disciplinary Tribunal and paid by the appellant were deductible expenses — ss 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance ("the IRO")  

D19/05 Download D19/05 (DOC) - English Download D19/05 (PDF) - English

whether or not the entire sum should be assessed or only 20% thereof should be charged — whether or not the sum was in the nature of a prepayment or deposit - ss 14(1),16(1) & 60 of the Inland Revenue Ordinance ("the IRO")  

D18/05 Download D18/05 (DOC) - English Download D18/05 (PDF) - English
SALARIES TAX    

appeal out of time — whether extension of time should be granted — Inland Revenue Ordinance ("IRO") s 66(1A)  

D14/05 Download D14/05 (DOC) - English Download D14/05 (PDF) - English

gratuity payment — severance payment — s 31B(1) and (2), 31D, 31I, 31IA and 31Q of the Employment Ordinance("EO") — ss 8(1) and 9(1) of the Inland Revenue Ordinance ("IRO")  

D28/05 Download D28/05 (DOC) - English Download D28/05 (PDF) - English

income arising from employment — whether a payment induced taxpayer to continue in employment — whether payment compensation for loss of employment  

D4/05 Download D4/05 (DOC) - English Download D4/05 (PDF) - English

rent received from employer — whether genuine landlord and tenant relationship  

D16/05 Download D16/05 (DOC) - English Download D16/05 (PDF) - English

sign-on bonus — reward for future services — emolument arose from the employment — onus wholly on the appellant to show the assessment excessive or incorrect on appeal — s 68(4) of the Inland Revenue Ordinance ("IRO")  

D24/05 Download D24/05 (DOC) - English Download D24/05 (PDF) - English

time apportionment for employment outside Hong Kong — double taxation — ss 8(1A)(a), 8(1A)(c), 11B and 11D(b) of the Inland Revenue Ordinance ("IRO")  

D11/05 Download D11/05 (DOC) - English Download D11/05 (PDF) - English

top-up supplement — whether income. [Decision in Chinese]  

D13/05 Download D13/05 (DOC) - Traditional Chinese Download D13/05 (PDF) - Traditional Chinese

whether or not the housing assistance received was a refund of rent and not fully assessable to salaries tax — s 9(1)(a), 9(1)(c), 9(1A)(a)(i), 9(1A)(a)(ii), 9(1A)(c) and 9(2) of the Inland Revenue Ordinance ("IRO") — the test to determine whether a payment was a rental refund — whether or not the Company pays the rent payable by the appellant under the statutory term of s 9(1A)(a)(i)  

D23/05 Download D23/05 (DOC) - English Download D23/05 (PDF) - English

whether or not the payment was in the nature of compensation for loss of rights — ss 8(1), 9(1)(a) & 68(4) of the Inland Revenue Ordinance ("the IRO")  

D17/05 Download D17/05 (DOC) - English Download D17/05 (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 30.11.2005), please click here.

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