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Volume 22 Third Supplement

Publication Date: Jul 2008

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application for stating a case — proper question of law — s 69(1) of the Inland Revenue Ordinance ("IRO")

D45/07 Download D45/07 (DOC) - English Download D45/07 (PDF) - English
PROFITS TAX    

property — interests acquired in two occasions — intention to trade — cost in calculating profits

D49/07 Download D49/07 (DOC) - English Download D49/07 (PDF) - English

trade — sale and purchase of property — ss 14(1), 2(1) and 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D43/07 Download D43/07 (DOC) - Traditional Chinese Download D43/07 (PDF) - Traditional Chinese

trade — sale and purchase of property — ss 14(1), 2(1), 15(1)(c), and 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D44/07 Download D44/07 (DOC) - Traditional Chinese Download D44/07 (PDF) - Traditional Chinese
PROPERTY TAX    

licence fee — ss 2, 5, 5B, 7A , 14, 56A , 59 and 68(4) of the Inland Revenue Ordinance ("IRO") — s 2 of the Building Management Ordinance [Decision in Chinese]

D48/07 Download D48/07 (DOC) - Traditional Chinese Download D48/07 (PDF) - Traditional Chinese
SALARIES TAX    

extension of time — absence from Hong Kong — hearing in the absence of the taxpayer — whether appeal was late — ss 66 and 68(2D) of the Inland Revenue Ordinance ("IRO") — additional service award — ss 8(1)(a), 9(1)(a) and 68(4) of the IRO

D41/07 Download D41/07 (DOC) - English Download D41/07 (PDF) - English

home loan interest deduction — additional assessment - ss 26E, 60, 68(4) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D46/07 Download D46/07 (DOC) - Traditional Chinese Download D46/07 (PDF) - Traditional Chinese

whether or not reasonable to use mandatory provident fund to settle the long service payment — assess the nature of payment whether it was compensation, gratuity or discretionary bonus — s 31Y and 31YAA of the Employment Ordinance [Decision in Chinese]

D42/07 Download D42/07 (DOC) - Traditional Chinese Download D42/07 (PDF) - Traditional Chinese

whether services rendered outside Hong Kong — "60 days" rule — fraction-equals-whole approach — whether time apportionment necessary — Inland Revenue Ordinance ("IRO") s 8(1B)

D40/07 Download D40/07 (DOC) - English Download D40/07 (PDF) - English

whether the appeal was out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether the failure to serve the Appendices within the appeal period rendered the Appeal out of time — whether Appendices are part of the statement of facts within the meaning of s 66(1) of IRO — intention of the legislature in s 66(1) of the IRO — jurisdiction to extend time on non-compliance with requirement under s 66(1)(a) — reasonable cause for failure to serve on time — the discretion to extend time — whether the expense was wholly, exclusively and necessarily incurred in the production of the income — whether the nature of the sum is donation

D50/07 Download D50/07 (DOC) - English Download D50/07 (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 31.5.2008), please click here.

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