Print

Volume 20

Publication Date: Sep 2005

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
CASE STATED    

threshold of arguability — what constitutes a proper question of law which can be included in a case stated — whether formulated questions were plainly and obviously unarguable  

D26/05 Download D26/05 (DOC) - English Download D26/05 (PDF) - English
PENALTY TAX    

taxpayer submitted incorrect tax return — careless mistake and without any intention to evade tax — whether or not the Inland Revenue's previous mistake in tax assessment can be excuse for the taxpayer to commit the present mistake — whether or not the taxpayer has ignored the warning as stated on the warning letter — whether or not the taxpayer was irresponsible or reckless in submitting tax return — s 82A of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D88/04 Download D88/04 (DOC) - Traditional Chinese Download D88/04 (PDF) - Traditional Chinese
PROFITS TAX    

anti-avoidance — ss 61 and 61A of the Inland Revenue Ordinance ("IRO") — whether transaction artificial or fictitious — whether transaction entered into for the sole or dominant purpose of obtaining a tax benefit — interposition of company — relevance of Salomon v A Salomon and Co Ltd [1897] AC 22 in anti-avoidance cases  

D96/04 Download D96/04 (DOC) - English Download D96/04 (PDF) - English

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit — onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO  

D94/04 Download D94/04 (DOC) - English Download D94/04 (PDF) - English

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit - onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO  

D95/04 Download D95/04 (DOC) - English Download D95/04 (PDF) - English

whether interest on borrowing deductible — circular borrowing transactions within group of companies — whether transactions for the sole or dominant purpose of obtaining tax benefit — whether artificial or fictitious — Inland Revenue Ordinance ("IRO") ss 61 & 61A  

D97/04 Download D97/04 (DOC) - English Download D97/04 (PDF) - English

whether interest on borrowing deductible — whether borrowing for the dominant purpose of obtaining tax benefit — borrowing was part of a facade — Inland Revenue Ordinance ("IRO") ss 61 and 61A  

D98/04 Download D98/04 (DOC) - English Download D98/04 (PDF) - English

whether or not the Property was the appellant's trading stock — ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — whether the stated intention was in fact the intention of the appellant at the time of acquisition of the Property is a question of fact — whether or not the stated intention was genuinely held  

D90/04 Download D90/04 (DOC) - English Download D90/04 (PDF) - English
SALARIES TAX    

extension of time — ill health and busy work schedule — s 66 of the Inland Revenue Ordinance ("IRO") — home loan interest — s 26E and 68(4) of the IRO. [Decision in Chinese]  

D93/04 Download D93/04 (DOC) - Traditional Chinese Download D93/04 (PDF) - Traditional Chinese

hotel, hostel or boarding house — ss 8(1)(a), 9(1), 9(1A), 9(2), 16(F) and 68(4) of the Inland Revenue Ordinance ("IRO") — s 2(1) of the Hotel and Guesthouse Accommodation Ordinance  

D91/04 Download D91/04 (DOC) - English Download D91/04 (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 31.8.2005), please click here.

GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'