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Volume 22 First Supplement

Publication Date: Jan 2008

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

additional tax — s 82A of the Inland Revenue Ordinance ("IRO")  

D22/07 Download D22/07 (DOC) - English Download D22/07 (PDF) - English

appeal out of time - whether the Board has jurisdiction to extend time — ss 66(1), 66( 1A ), 82A (4), 82B(1), 82B( 1A ) and 82B(3) — any distinction between the notice of appeal and the specified accompanying documents — whether or not notice of appeal must be in writing — reasonable excuse for not submitting a copy of the s 82A (4) within the one month limit — reasonable cause for understating or omitting of the appellant's income  

D16/07 Download D16/07 (DOC) - English Download D16/07 (PDF) - English

omitting income — whether assessment excessive — whether manifestly inadequate

D15/07 Download D15/07 (DOC) - English Download D15/07 (PDF) - English

understating income by deceased taxpayer — ss 54, 64(3), 68(4), 70, 71, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO")

D20/07 Download D20/07 (DOC) - English Download D20/07 (PDF) - English
PROFITS TAX    

assessable profits in relation to incomplete long term contracts — ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — Departmental Interpretation and Practice Note ("DIPN") No 1  

D19/07 Download D19/07 (DOC) - English Download D19/07 (PDF) - English

commercial building allowance — basis of calculation absent actual costs of construction — ss 33A & 36 of Inland Revenue Ordinance ("IRO")  

D21/07 Download D21/07 (DOC) - English Download D21/07 (PDF) - English

ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — intention for the purchase of the property — intention must be tested by objective facts as genuinely held, realistic and realizable [Decision in Chinese]

D17/07 Download D17/07 (DOC) - Traditional Chinese Download D17/07 (PDF) - Traditional Chinese

whether assessor had power to make the assessments — service companies — whether commercially unrealistic and artificial — Inland Revenue Ordinance ("IRO") ss 60 & 61

D13/07 Download D13/07 (DOC) - English Download D13/07 (PDF) - English

whether bank overdraft interest deductible — ss 16(1)(a), 16(2)(a), (d), (e), 16(3) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D24/07 Download D24/07 (DOC) - Traditional Chinese Download D24/07 (PDF) - Traditional Chinese

whether interest payments to bank deductible as expenditure — ss 16(1), 17(1) of the Inland Revenue Ordinance ("IRO") — whether apportionment was appropriate — rule 2A of the Inland Revenue Rules  

D25/07 Download D25/07 (DOC) - English Download D25/07 (PDF) - English
SALARIES TAX    

deduction of outgoings and expenses — s 12(1)(a) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D23/07 Download D23/07 (DOC) - Traditional Chinese Download D23/07 (PDF) - Traditional Chinese

dependent parent allowance — parent not ordinarily resident in Hong Kong - s 30 and s 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]  

D29/07 Download D29/07 (DOC) - Traditional Chinese Download D29/07 (PDF) - Traditional Chinese

notice of appeal late for 1 day — whether reasonable cause for an extension — finality of agreed assessment — burden of proof — ss 66(1)(A), 68(4), 64(3) and 70 of Inland Revenue Ordinance ("IRO") 

D28/07 Download D28/07 (DOC) - English Download D28/07 (PDF) - English

objections - powers of assessor to correct errors - time limit - home loan interest - ss 26E, 64 and 70(A) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]  

D27/07 Download D27/07 (DOC) - Traditional Chinese Download D27/07 (PDF) - Traditional Chinese

sign-on bonus and settling-in allowance paid at the commencement of employment — upon early termination of the employment the following tax year part of the bonus and allowance refunded to employer — whether the entire bonus and allowance should be treated as income for the year of assessment in which it was paid — ss 8(1), 9(1), 11B, 12(1)(a) of the Inland Revenue Ordinance ("IRO")

D26/07 Download D26/07 (DOC) - English Download D26/07 (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 30.11.2007), please click here.

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