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Volume 22

Publication Date: Oct 2007

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application for stating a case — property tax assessments issued in joint names of husband and wife — locus of the wife to appeal in her name alone — ss 41A , 69, 70B of the Inland Revenue Ordinance ("IRO")  

D90/06 Download D90/06 (DOC) - English Download D90/06 (PDF) - English

the role of the Commissioner — ss 66, 68 and 69 of the Inland Revenue Ordinance ("IRO")

D76/06 Download D76/06 (DOC) - English Download D76/06 (PDF) - English
PENALTY TAX    

additional assessment for understating salary income — whether there was any reasonable excuse — whether the additional assessment was excessive — ss 68(4), 82A (1), 82B(3) of the Inland Revenue Ordinance ("IRO")

D80/06 Download D80/06 (DOC) - English Download D80/06 (PDF) - English

assessment of additional tax for understating profits chargeable to tax — whether there was any reasonable excuse — whether the additional assessment was excessive — s 82A (4) of the Inland Revenue Ordinance ("IRO")

D79/06 Download D79/06 (DOC) - English Download D79/06 (PDF) - English

fail to attend hearing without written application — ss 68, 82A (4) and 82B of the Inland Revenue Ordinance ("IRO")

D75/06 Download D75/06 (DOC) - English Download D75/06 (PDF) - English

s 9A , 68(9) and 82A of the Inland Revenue Ordinance ("IRO") — service companies — personal belief that income to the service companies is not employment income is not reasonable excuse — appellant's conduct of an appeal is a factor to consider whether to make an order for costs

D5/07 Download D5/07 (DOC) - English Download D5/07 (PDF) - English
PROFITS TAX    

notice of appeal filed within time yet without a copy of the determination — whether jurisdiction to grant extension of time — s 66(1) and 66( 1A ) of the Inland Revenue Ordinance ("IRO")

D2/07 Download D2/07 (DOC) - English Download D2/07 (PDF) - English

transaction entered into or carried out for the sole or dominant purpose of obtaining tax benefits — s 61A of Inland Revenue Ordinance ("IRO")

D83/06 Download D83/06 (DOC) - English Download D83/06 (PDF) - English

whether expenses deductible — entertainment — commission — payment upon guarantee [Decision in Chinese]

D9/07 Download D9/07 (DOC) - Traditional Chinese Download D9/07 (PDF) - Traditional Chinese

whether notice of appeal filed in time — notice of appeal not accompanied with the attachments referred to in the written determination — whether notice of appeal valid — deductible expenditures — burden of proof — ss 66(1)(A) and 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D91/06 Download D91/06 (DOC) - Traditional Chinese Download D91/06 (PDF) - Traditional Chinese

whether or not the management fee was deductible — s 66(3) and 68(9) of the Inland Revenue Ordinance ("IRO") — principles on whether or not to allow additional ground on appeal — burden of proof

D3/07 Download D3/07 (DOC) - English Download D3/07 (PDF) - English
SALARIES TAX    

assessment practice — ss 26E, 60(1), 64(2) and 68(9) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D74/06 Download D74/06 (DOC) - Traditional Chinese Download D74/06 (PDF) - Traditional Chinese

claim for deduction of house loan interest — licensee — loan not secured by mortgage — not approved lending institution — s 26E(9) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D11/07 Download D11/07 (DOC) - Traditional Chinese Download D11/07 (PDF) - Traditional Chinese

claim for deduction of house loan interest — s 26E(9) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D12/07 Download D12/07 (DOC) - Traditional Chinese Download D12/07 (PDF) - Traditional Chinese

deductible expenses — dependent parent allowances — professional indemnity insurance — expenses of self-education — ss 33(1), 33(2), 12(1)(a), 12(1)(e) and 12(6) of the Inland Revenue Ordinance ("IRO")

D82/06 Download D82/06 (DOC) - English Download D82/06 (PDF) - English

interposition of service company — whether the transactions are artificial or fictitious — ss 9A , 61 of the Inland Revenue Ordinance ("IRO")

D78/06 Download D78/06 (DOC) - English Download D78/06 (PDF) - English

late appeal — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — burden of proof to show that he was prevented from filing a timely appeal — taxpayer's ignorance of obligation to observe time limit is not a ground

D4/07 Download D4/07 (DOC) - English Download D4/07 (PDF) - English

practice and procedure — hearing and disposal of appeals — absence — s 68 of Inland Revenue Ordinance ("IRO")

D89/06 Download D89/06 (DOC) - English Download D89/06 (PDF) - English

practice and procedure— failure to attend appeal hearing — no reasonable cause shown — no application for hearing in absence — s 68(2),(2B) and (2D) of the Inland Revenue Ordinance ("IRO")

D6/07 Download D6/07 (DOC) - English Download D6/07 (PDF) - English

spouse allowance — child allowance — ss 42B(1)(b) and 43A of Inland Revenue Ordinance ("IRO") (repealed) [Decision in Chinese]

D88/06 Download D88/06 (DOC) - Traditional Chinese Download D88/06 (PDF) - Traditional Chinese

whether or not the rent and the holiday expenses paid by the employer be subject to taxable income — s 8(1)(a), 9(1), 9( 1A )(a), 9(1)(a)(i) and (ii) of the Inland Revenue Ordinance ("IRO") — the Board has no power to amend the facts or evidence that have already happened — IRO has no section to directly deduct rent from income — for taxpayer to prove that the rent was paid or refund by the employer — actual expenditure on holiday expenses could not be reason to change part of the salary payment to become holiday expenses [Decision in Chinese]

D8/07 Download D8/07 (DOC) - Traditional Chinese Download D8/07 (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 31.8.2007), please click here.

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