Volume 23 Third Supplement

Publication Date: Jul 2009




  Decision No. Download

deductions allowable in the assessable value of property – whether point of law arguable and proper to be stated – ss 5 and 5B of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D44/08 Download D44/08 (DOC) - Traditional Chinese Download D44/08 (PDF) - Traditional Chinese

notice of appeal – extension of time – s 66(1) and (1A) of the Inland Revenue Ordinance (‘IRO’)

D48/08 Download D48/08 (DOC) - English Download D48/08 (PDF) - English

additional tax assessment – return filed out of time – absence of reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 51(1), 51C(1), 68(4), 68(8)(a), 68(9), 82A(1)(d), 82B, 66(2), 66(3), 68, 69 and 70 of the Inland Revenue Ordinance (‘IRO’)

D49/08 Download D49/08 (DOC) - English Download D49/08 (PDF) - English

understatement by omission – abuse of the process – appeal out of time – ss 68, 68(9), 82A and 82B of the Inland Revenue Ordinance (‘IRO’)

D50/08 Download D50/08 (DOC) - English Download D50/08 (PDF) - English

capital or trading – sale and purchase of property – ss 2 & 14 of Inland Revenue Ordinance (‘IRO’)

D47/08 Download D47/08 (DOC) - English Download D47/08 (PDF) - English

intention to purchase the property – whether or not the appellant could successfully prove that his intention to purchase the property was for self-use or for his parents’ residence – genuinely held, realistic and realizable intention. [Decision in Chinese]

D45/08 Download D45/08 (DOC) - Traditional Chinese Download D45/08 (PDF) - Traditional Chinese

management and other service fees paid to a group company – deductible expenses – ss 16, 17, 61A(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D41/08 Download D41/08 (DOC) - English Download D41/08 (PDF) - English

source - joint venture factory outside Hong Kong - ss 2, 14(1), 66(1) & (3), 68(4) & (7) of the Inland Revenue Ordinance (‘IRO’)

D42/08 Download D42/08 (DOC) - English Download D42/08 (PDF) - English

whether the Appellant incurred such expenses – whether such expenses were incurred in the production of the Appellant’s chargeable profits – whether an employment existed or not was not relevant

D53/08 Download D53/08 (DOC) - English Download D53/08 (PDF) - English

corporation along with non-corporation owners in common – exemption – incorporated owner in common shall be legally liable for the property tax of unincorporated owner in common – ss 2, 5(1), 5(1A), 5(2), 56A and 68(4) of IRO. [Decision in Chinese]

D52/08 Download D52/08 (DOC) - Traditional Chinese Download D52/08 (PDF) - Traditional Chinese

deduction of maintenance payments and married person’s allowance – ss 12 and 29 of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D43/08 Download D43/08 (DOC) - Traditional Chinese Download D43/08 (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 30.6.2009), please click here.

GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'