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Volume 20 Second Supplement

Publication Date: Apr 2006

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

applicable principles — whether questions properly identified questions of law for the Court of First Instance ("CFI") to consider — whether questions re-opened findings of fact made by the Board  

D53/05 Download D53/05 (DOC) - English Download D53/05 (PDF) - English
PENALTY TAX    

an appeal against assessments for additional tax — whether the notice of appeal was given within time — whether a notice of appeal is only validly given when it is accompanied by all the requisite documents — ss 51(1), 82A(4), 82B(1) and 82B(1A) of the Inland Revenue Ordinance ("the IRO")  

D48/05 Download D48/05 (DOC) - English Download D48/05 (PDF) - English

an appeal against the assessment for additional tax — incorrect return and untrue claims for allowances — onus of proof was on the appellant to show that the assessment appealed against was excessive or incorrect — whether there was reasonable excuse — whether the additional tax imposed was excessive — the appellant showed no genuine remorse — ss 68(4), 68(8)(a), 82A(1), 82A(4), 82B(2), 82B(3) of the Inland Revenue Ordinance ("the IRO")  

D47/05 Download D47/05 (DOC) - English Download D47/05 (PDF) - English

appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether or not giving notice of appeal means actual service of the notice on the Clerk and excludes oral notice  

D41/05 Download D41/05 (DOC) - English Download D41/05 (PDF) - English

appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D40/05 Download D40/05 (DOC) - Traditional Chinese Download D40/05 (PDF) - Traditional Chinese

appeal out of time — ss 66 and 71 of the Inland Revenue Ordinance ("IRO") — whether or not there was evidence to show that the delay of the appellant was due to illness or absence from Hong Kong — whether or not any complaint or the question on the way to deal with the charge of interest was within the jurisdiction of the Board. [Decision in Chinese]  

D39/05 Download D39/05 (DOC) - Traditional Chinese Download D39/05 (PDF) - Traditional Chinese

failure to declare amount of income unintentionally — whether reasonable excuse — whether penalty excessive  

D32/05 Download D32/05 (DOC) - English Download D32/05 (PDF) - English

making an incorrect return by understating income — whether additional tax imposed under s 82A justified — whether reasonable excuse in making incorrect return — quantum of additional tax — Board's power to increase additional tax imposed on taxpayer  

D50/05 Download D50/05 (DOC) - English Download D50/05 (PDF) - English

making an incorrect tax return — misapprehension of the law — adoption of the auditors" advice — reasonable excuse — whether additional tax excessive — ss 9A and 82A of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D45/05 Download D45/05 (DOC) - Traditional Chinese Download D45/05 (PDF) - Traditional Chinese
PROFITS TAX    

profits arising from sale of property — whether trade  

D29/05 Download D29/05 (DOC) - English Download D29/05 (PDF) - English

whether initial signing fees and monthly bonus of insurance agents are advance payments — s 16(1) of the Inland Revenue Ordinance ("IRO")  

D44/05 Download D44/05 (DOC) - English Download D44/05 (PDF) - English

whether rental expenses incurred in the production of profits — whether transaction "artificial" or "fictitious" under s 61 of the Inland Revenue Ordinance ("IRO") — whether sole or dominant motive to obtain tax benefit — whether there should be an apportionment of expenses  

D51/05 Download D51/05 (DOC) - English Download D51/05 (PDF) - English
SALARIES TAX    

bonus from employment — the assessable income — receipt of income — the total income accrues to a person — whether part of the income can be related back — onus of proof is on the appellant — ss 2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i) and 68(4) of the Inland Revenue Ordinance ("the IRO"). [Decision in Chinese]  

D46/05 Download D46/05 (DOC) - Traditional Chinese Download D46/05 (PDF) - Traditional Chinese

dependent parent allowance — more than one person eligible for it — no agreement who is entitled to it — Inland Revenue Ordinance ("IRO") ss 24D (4)(b) and 33  

D31/05 Download D31/05 (DOC) - English Download D31/05 (PDF) - English

income from employment — the assessable income — receipt of income — the total income accrues to a person — whether part of the income can be related back — onus of proof is on the appellant — ss 2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i) and 68(4) of the Inland Revenue Ordinance ("the IRO"). [Decision in Chinese]  

D49/05 Download D49/05 (DOC) - Traditional Chinese Download D49/05 (PDF) - Traditional Chinese

personal assessment — application to correct — ss 42(2)(b), 64(1) and 70A of the Inland Revenue Ordinance ("IRO")  

D42/05 Download D42/05 (DOC) - English Download D42/05 (PDF) - English

residence provided by employer — rental value — Inland Revenue Ordinance ("IRO") s 9(2)  

D38/05 Download D38/05 (DOC) - English Download D38/05 (PDF) - English

share options — when a source of employment income is deemed to commence or cease — ss 8, 9(1), 9(4), 11B, 11C,11D, 66(1)(a), 66(1A), 68(2D) and 68(2E) of the Inland Revenue Ordinance ("IRO")  

D34/05 Download D34/05 (DOC) - English Download D34/05 (PDF) - English

source of income — identity of employer — time apportionment basis — ss 8 and 9 of the Inland Revenue Ordinance ("IRO")  

D35/05 Download D35/05 (DOC) - English Download D35/05 (PDF) - English

special retention bonus — payment on top of severance payment under Employment Ordinance (Chapter 57) — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (Chapter 112)("IRO")  

D37/05 Download D37/05 (DOC) - English Download D37/05 (PDF) - English

whether payment a sum arising upon termination of employment — salary reduction — whether salary reduction supported by consideration — whether discharged burden to prove that payment formed part of entitlement on termination — whether "gift" or "gratuity" under s 9(1)(a) of the Inland Revenue Ordinance ("IRO")  

D52/05 Download D52/05 (DOC) - English Download D52/05 (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 28.2.2006), please click here.

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