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Volume 21 Second Supplement

Publication Date: Apr 2007

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application for case stated — proper question of law

D37/06 Download D37/06 (DOC) - English Download D37/06 (PDF) - English

question of law — s 69(1) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D35/06 Download D35/06 (DOC) - Traditional Chinese Download D35/06 (PDF) - Traditional Chinese
PENALTY TAX    

late tax return — whether additional tax excessive — s 82A of the Inland Revenue Ordinance ("IRO")

D50/06 Download D50/06 (DOC) - English Download D50/06 (PDF) - English
PERSONAL ASSESSMENT    

child allowance — part time education — incapacitated for work — s 31 (1)(b) and (c) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D47/06 Download D47/06 (DOC) - English

eligibility — permanent resident — meaning of ordinary residence - ss 41(1), ( 1A ), (4) and 68(4) of the Inland Revenue Ordinance ("IRO")

D45/06 Download D45/06 (DOC) - English Download D45/06 (PDF) - English
PROFITS TAX    

manufacturing profits — locality of service income — concession on apportionment of profits — ss 2, 14(1), 66(1), 66(3) and 68(4) of the Inland Revenue Ordinance ("IRO") — DIPN21

D36/06 Download D36/06 (DOC) - English Download D36/06 (PDF) - English

processing done by wholly owned subsidiary in PRC — agency relationship — contract processing or import processing — apportionment of profits — s 14 of the Inland Revenue Ordinance ("IRO")

D43/06 Download D43/06 (DOC) - English Download D43/06 (PDF) - English

referral fee — transaction to be disregarded — s 61 of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D38/06 Download D38/06 (DOC) - Traditional Chinese Download D38/06 (PDF) - Traditional Chinese
PROPERTY TAX    

practice and procedure — appeal — absence — s 68 of Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D46/06 Download D46/06 (DOC) - Traditional Chinese Download D46/06 (PDF) - Traditional Chinese
SALARIES TAX    

burden of making out a case — s 11B, 11C and 11D of the Inland Revenue Ordinance ("IRO")

D42/06 Download D42/06 (DOC) - English Download D42/06 (PDF) - English

onus wholly on the appellant to show the assessment appealed against is excessive or incorrect — assessment final and conclusive where no valid objection lodged within time — ss 68(4) and 70 of the Inland Revenue Ordinance ("IRO")

D52/06 Download D52/06 (DOC) - English Download D52/06 (PDF) - English

severance pay or special retention bonus — concession to exempt statutory severance payments — s 8(1) of the Inland Revenue Ordinance ("IRO") — s 31G (1) of the Employment Ordinance

D34/06 Download D34/06 (DOC) - English Download D34/06 (PDF) - English

the test whether a payment constitutes an inducement — whether or not the sum of money is a compensation for loss of employment — s 8(1)(a) and 9(1)(a) of the Inland Revenue Ordinance ("IRO")

D39/06 Download D39/06 (DOC) - English Download D39/06 (PDF) - English

whether or not the nature of the sum of money is income from the employment — whether or not the nature of the sum of money is a compensation [Decision in Chinese]

D48/06 Download D48/06 (DOC) - Traditional Chinese Download D48/06 (PDF) - Traditional Chinese

whether or not the sum of money has been deducted from the director's remunerations — whether or not the sum of money wholly, exclusively and necessarily incurred in the production of the director's remuneration — s 12(1)(a) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D49/06 Download D49/06 (DOC) - Traditional Chinese Download D49/06 (PDF) - Traditional Chinese

 

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 28.2.2007), please click here.

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