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Volume 23

Publication Date: Dec 2008

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

whether notice of appeal out of time - whether a valid notice of appeal - extension of time - any arguable ground of appeal - consent to rely on new grounds - s 66(1), 66(1)(a) and 66(3) of the Inland Revenue Ordinance

D7/08 Download D7/08 (DOC) - English Download D7/08 (PDF) - English

whether or not the taxpayer's intention was to hold the shares on a long term basis — whether or not the taxpayer's stated intention was genuinely held, realistic and realisable — whether or not the premium paid and accounted to the taxpayer in one year on the issue of the warrants could be assessed in another year of tax assessment — ss 60, 64 and 82A of the Inland Revenue Ordinance — whether or not failure to determine an objection "within a reasonable time" would have deprived her of jurisdiction or rendered her determination void

D39/07 Download D39/07 (DOC) - English Download D39/07 (PDF) - English

whether profits arising from sale of property should be chargeable to profits tax — ss 2(1), 14(1) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D3/08 Download D3/08 (DOC) - Traditional Chinese Download D3/08 (PDF) - Traditional Chinese
PROPERTY TAX    

qualifications for election for personal assessment — meaning of permanent resident or temporary resident — ss 5, 41 and 42A (1) of Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D5/08 Download D5/08 (DOC) - Traditional Chinese Download D5/08 (PDF) - Traditional Chinese
SALARIES TAX    

deductions — whether "necessary" or "essential" to the production of assessable income — overseas recognised retirement scheme — ss 2(1), 12, 26G and 68(4) of the Inland Revenue Ordinance ("IRO") — s 4(3) of the Mandatory Provident Fund Schemes Ordinance

D11/08 Download D11/08 (DOC) - English Download D11/08 (PDF) - English

expenses for professional indemnity — whether deductible expenses — Inland Revenue Ordinance ("IRO") s 12(1)(a) [Decision in Chinese]

D2/08 Download D2/08 (DOC) - Traditional Chinese Download D2/08 (PDF) - Traditional Chinese

holiday benefit — exception - whether artificial or fictitious — ss 9(1)(a), 8(1) and 61 of the Inland Revenue Ordinance ("IRO")

D9/08 Download D9/08 (DOC) - English Download D9/08 (PDF) - English

share allotment by virtue of employment — discount for moratorium period — ss 8(1)(a), 8( 1A )(c), 9(1), 11B, & 68(4) of the Inland Revenue Ordinance ("IRO")

D10/08 Download D10/08 (DOC) - English Download D10/08 (PDF) - English

source of employment — whether service performed in Hong Kong

D1/08 Download D1/08 (DOC) - English Download D1/08 (PDF) - English

whether sums received from performance of personal services was taxpayer's own individual income or business income of her related companies — ss 9A (1), (3) and (4) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese]

D4/08 Download D4/08 (DOC) - Traditional Chinese Download D4/08 (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 31.8.2008), please click here.

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