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Volume 21 First Supplement

Publication Date: Dec 2006

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

appeal — time — valid delivery — s 69 of the Inland Revenue Ordinance — s 3 of the Interpretation and General Clauses Ordinance

D30/06 Download D30/06 (DOC) - English Download D30/06 (PDF) - English
PENALTY TAX    

appeal out of time — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — whether or not extra time required to gather information including researching and taking advice to substantiate an appeal can constitute a reasonable cause for lodging the appeal out of time

D14/06 Download D14/06 (DOC) - English Download D14/06 (PDF) - English

two adjournments granted due to unavailability of taxpayer's witnesses — whether or not the appeal could be withdrawn after the commencement of the hearing of an appeal — s 68(9) of the Inland Revenue Ordinance ("IRO")

D15/06 Download D15/06 (DOC) - English Download D15/06 (PDF) - English
PROFITS TAX    

assessment excessive — material errors and omissions — ss 59(2)(b), 66(3), 68, 70 and 70A of the Inland Revenue Ordinance — s 52 of the Inland Revenue (Amendment) Ordinance 1956 — Departmental Interpretation and Practice Note No 21 — costs — frivolous and vexatious appeal  

D25/06 Download D25/06 (DOC) - English Download D25/06 (PDF) - English

franchise fee — whether capital — whether expenditure on the purchase of patent rights or rights to know-how — Inland Revenue Ordinance ("IRO") s 16E (1)  

D28/06 Download D28/06 (DOC) - English Download D28/06 (PDF) - English

franchise fee — whether capital or revenue — whether expenditure on the purchase of rights to trade mark — Inland Revenue Ordinance ("IRO") s 16E  

D21/06 Download D21/06 (DOC) - English Download D21/06 (PDF) - English

whether deduction for education expenses for the taxpayers" children allowed — whether a one-half deduction for rent and expenses on a property rented for predominantly residential purpose of the taxpayers" family allowed even if the taxpayers" also use the property for the purpose of their business — whether full deduction of the communication expenses from mobile phone and long distance calls because the taxpayers" attended business outside Hong Kong is allowed — whether full deduction of motorcar expenses on a motorcar privately owned by the taxpayers" is allowed — whether full deduction of overseas trip expenses is allowed — whether in appealing against the Revenue's determination over the deduction of entertainment expense it is a defence to lack of supporting evidence if the taxpayers were willing and ready to produce any documents or proof to support their case but just that the Revenue did not ask for them  

D32/06 Download D32/06 (DOC) - English Download D32/06 (PDF) - English

whether lump sum payment payable in installments to obtain the right to lease factory premises for a period of 50 years is a deductible item — ss 16(1)(b) and 17(1)(c) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — if such lump sum payment is not a deductible item whether industrial building allowances ("IBR") under s 34 of the IRO or commercial building allowances ("CBA") under s 33A of the IRO should be allowed  

D26/06 Download D26/06 (DOC) - English Download D26/06 (PDF) - English

whether profits offshore

D24/06 Download D24/06 (DOC) - English Download D24/06 (PDF) - English
SALARIES TAX    

appeal out of time — HK employment - services rendered outside HK — whether income of HK source — burden of proof wholly on taxpayer - ss 8( 1A )(b)(ii), 8( 1B ), 66(1), 66 ( 1A ) and 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D20/06 Download D20/06 (DOC) - Traditional Chinese Download D20/06 (PDF) - Traditional Chinese

appeal out of time — package payment on demotion and salary reduction - whether compensation or employment income - ss 8(1)(a), 9(1)(a), 66(1), 66 ( 1A ) and 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D18/06 Download D18/06 (DOC) - Traditional Chinese Download D18/06 (PDF) - Traditional Chinese

deductions — business investment and outgoings — estimates — ss 12(1)(a) and 68(4) of the Inland Revenue Ordinance ("IRO")

D29/06 Download D29/06 (DOC) - English Download D29/06 (PDF) - English

extension of time for appeal — notice of appeal not filed within prescribed appeal period as provided under s 66( 1A ) of the Inland Revenue Ordinance ("the IRO") because appellant out of Hong Kong — appellant produced evidence in support of appeal — whether extension of time and appeal allowed

D31/06 Download D31/06 (DOC) - English Download D31/06 (PDF) - English

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

D19/06 Download D19/06 (DOC) - English Download D19/06 (PDF) - English

package payment upon demotion and salary reduction - whether compensation or employment income - ss 8(1)(a) and 9(1)(a) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]  

D17/06 Download D17/06 (DOC) - Traditional Chinese Download D17/06 (PDF) - Traditional Chinese

s 9A of the Inland Revenue Ordinance ("IRO") — burden of proof for s 9A (3) and 9A (4) — purpose of s 9A (3) and 9A (4) — intended relationship of the parties — the issue and test under s 9A (3)(b)(ii) — requirement in s 9A (3)(b)(i) — whether or not the question under s 9A (3)(c) is any kind of control — meaning of the remuneration under s 9A (3)(d) — two elements in s 9A (3)(d) — issue under s 9A (3)(e) — meaning of the word "right" employed in s 9A (3)(e) — the application of the criteria under s 9A (3) — fundamental question under s 9A (4)

D13/06 Download D13/06 (DOC) - English Download D13/06 (PDF) - English

whether cash allowance or rental refund  

D27/06 Download D27/06 (DOC) - English Download D27/06 (PDF) - English

whether notice of appeal given in time pursuant to s 82B(1)(a) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — adverse inference against the Revenue may be more easily drawn in the absence of evidence of service of notice of assessment on appellants — whether open for appellant to argue that employment income from foreign companies not taxable if the determination that determined it was taxable was not appealed — s 70 of the IRO — whether the appellant had any reasonable excuse for omitting or understating income — whether the amount of additional tax excessive  

D33/06 Download D33/06 (DOC) - English Download D33/06 (PDF) - English

whether or not the gratuity was remuneration and reward paid to the taxpayer under the contract of employment — s 2 of Employment Ordinance ("EO") — s 9(1) of the Inland Revenue Ordinance ("IRO")

D16/06 Download D16/06 (DOC) - English Download D16/06 (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 30.11.2006), please click here.

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