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Volume 23 First Supplement

Publication Date: Jan 2009

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

application to extend the period for giving notice of appeal with respect to additional tax — whether the amount of additional tax is excessive — ss 70, 82A (1), 82B(1), ( 1A ), (2)(b), (c) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D21/08 Download D21/08 (DOC) - Traditional Chinese Download D21/08 (PDF) - Traditional Chinese

certain boxes in tax return left blank — extension of time — ss 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") — article 106, 107 and 108 of the Basic Law. [Decision in Chinese]

D24/08 Download D24/08 (DOC) - Traditional Chinese Download D24/08 (PDF) - Traditional Chinese

incorrect return – Commissioner’s determination – whether involving determination of criminal charge – whether there was fair and public hearing by competent, impartial and independent tribunal established by law – access to appellate body with full jurisdiction – whether application of reverse persuasive burden on taxpayer justified derogation of presumption of innocence – finality of underlying profits tax assessment – whether return in fact incorrect – whether there was reasonable excuse – whether additional assessments excessive – participation in tax avoidance scheme

D17/08 Download D17/08 (DOC) - English Download D17/08 (PDF) - English

understating assessable profits in tax return — interest element — lack of intention to evade tax — whether additional tax is excessive — ss 2(1), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") — s 49(1)(b) of the High Court Ordinance — s 50(1)(b) of the District Court Ordinance

D12/08 Download D12/08 (DOC) - English Download D12/08 (PDF) - English
PROFITS TAX    

intention to purchase the property — one transaction could be considered as business activity — s 26E of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D23/08 Download D23/08 (DOC) - Traditional Chinese Download D23/08 (PDF) - Traditional Chinese

land development — whether change of intention from capital holding to trading/business — charitable institution — whether exempt from tax — ss 2, 14(1), 68(4) & 88 of Inland Revenue Ordinance ("IRO")

D14/08 Download D14/08 (DOC) - English Download D14/08 (PDF) - English

sale of residential property — intention at the time of acquisition — onus of proof on the appellant — ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D13/08 Download D13/08 (DOC) - Traditional Chinese Download D13/08 (PDF) - Traditional Chinese

source of profits — s 14(1) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D16/08 Download D16/08 (DOC) - Traditional Chinese Download D16/08 (PDF) - Traditional Chinese

whether or not "offshore" profits — s 68 (4) of the Inland Revenue Ordinance ("IRO") — guiding principle on whether profits are of Hong Kong source and therefore taxable or of foreign source and therefore not taxable

D18/08 Download D18/08 (DOC) - English Download D18/08 (PDF) - English
PROPERTY TAX    

whether expenses should be deducted from rent in calculating the net assessable value — ss 5, 5B and 68(4) of Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D20/08 Download D20/08 (DOC) - Traditional Chinese Download D20/08 (PDF) - Traditional Chinese
SALARIES TAX    

whether assessable income for the relevant tax years too high — ss 8(1)(a), 9(1)(a), 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]

D22/08 Download D22/08 (DOC) - Traditional Chinese Download D22/08 (PDF) - Traditional Chinese

whether the appeal was out of time — one-month period starts to run from "transmission" to the appellant of the Determination — meaning of "transmission" — the Board may extend the period if the taxpayer was prevented by illness or absence from Hong Kong or other reasonable cause — anyone seeking to obtain the exercise of the discretion in his or her favour must come "with clean hands" and good reasons

D19/08 Download D19/08 (DOC) - English Download D19/08 (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 31.12.2008), please click here.

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