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Volume 23 Second Supplement

Publication Date: Apr 2009

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

additional tax assessment – incorrect return – reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 64(1), 66(2) & (3), 68(4), 8(a) & (9), 70, 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’)

D35/08 Download D35/08 (DOC) - English Download D35/08 (PDF) - English

understating salary income – ss 80(2), 82(1) and 82A of the Inland Revenue Ordinance (‘IRO’) – articles 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D26/08 Download D26/08 (DOC) - Traditional Chinese Download D26/08 (PDF) - Traditional Chinese
PROFITS TAX    

agreed facts before the hearing – essentials of witness statement – source of profits – burden of proof – grounds not covered by the ground of appeal – s 68(4) of the Inland Revenue Ordinance (‘IRO’) – frivolous and vexatious appeal

D40/08 Download D40/08 (DOC) - English Download D40/08 (PDF) - English

deductions of outgoings and expenses – tax credits and deductions in respect of foreign tax – ss 16(1), 17(1)(b), 49(1) and 50 of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D34/08 Download D34/08 (DOC) - Traditional Chinese Download D34/08 (PDF) - Traditional Chinese

sale of property – intention at time of acquisition – subsequent change of intention – onus of proof on the appellant – ss 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D27/08 Download D27/08 (DOC) - English Download D27/08 (PDF) - English

whether determination can increase the assessment – ss 14(1), 20B, 21, 59(1), 59(3), 64(2) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D36/08 Download D36/08 (DOC) - English Download D36/08 (PDF) - English
SALARIES TAX    

deductions – ‘home loan interest’ – re-financing of mortgage – s 26E of the Inland Revenue Ordinance (‘IRO’)

D38/08 Download D38/08 (DOC) - English Download D38/08 (PDF) - English

whether income from employment – ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D31/08 Download D31/08 (DOC) - English Download D31/08 (PDF) - English

whether or not payment in lieu of notice reimbursed from the employer is taxable income – ss 8(1)(a), 9(1)(a) and 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) – whether or not payment in lieu is deductible expense.   [Decision in Chinese]

D25/08 Download D25/08 (DOC) - Traditional Chinese Download D25/08 (PDF) - Traditional Chinese

whether the source of income located in Hong Kong – ss 8(1)(a), 8(1A)(c) and 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) – was the rental expenses deductible

D28/08 Download D28/08 (DOC) - English Download D28/08 (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 31.3.2009), please click here.

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