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Volume 24 First Supplement

Publication Date: Jan 2010

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DIGEST OF CASES REPORTED

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  Decision No. Download
APPEAL    

notice of appeal – power of the Board – whether the Board shall entertain appeal grounds not listed in the notice – whether the Board can direct the Commissioner to answer appellant’s enquiries – Inland Revenue Ordinance (‘IRO’) sections 66(1), 66(3), 68(4) and 68(8). [Decision in Chinese]

D8/09 Download D8/09 (DOC) - Traditional Chinese Download D8/09 (PDF) - Traditional Chinese

time to lodge appeal – whether notice of appeal lodged out of time – whether notice of appeal lodged with the Commissioner effective – whether an incomplete notice of appeal lodged with the Board effective – Inland Revenue Ordinance (‘IRO’) sections 66(1) and 66(1A). [Decision in Chinese]

D13/09 Download D13/09 (DOC) - Traditional Chinese Download D13/09 (PDF) - Traditional Chinese
CASE STATED    

application for stating a case – whether questions of law are proper for the Court of First Instance to consider – s 69(1) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D23/09 Download D23/09 (DOC) - Traditional Chinese Download D23/09 (PDF) - Traditional Chinese
OBJECTION    

written determination by Deputy Commissioner – payable tax increased by written determination – whether appellant can reject such determination – Inland Revenue Ordinance (‘IRO’) sections 64(2), 64(3) and 70. [Decision in Chinese]

D8/09 Download D8/09 (DOC) - Traditional Chinese Download D8/09 (PDF) - Traditional Chinese
PENALTY TAX    

late in submitting tax return – duty to perform the Board’s ultimate function – ss 51(1), 51C, 59(3), 68, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance (‘IRO’)

D15/09 Download D15/09 (DOC) - English Download D15/09 (PDF) - English
PERSONAL ASSESSMENT    

properties tax – net assessable value – amount of loan used to generate income on property – Inland Revenue Ordinance (‘IRO’) ss 5, 5B and 42(1). [Decision in Chinese]

D8/09 Download D8/09 (DOC) - Traditional Chinese Download D8/09 (PDF) - Traditional Chinese
PROFITS TAX    

offshore profits claimed – whether arrangement with Mainland subsidiary one of processing or sale and purchase – 50:50 apportionment – depreciation allowance in respect of offshore plant and machinery – ss 14, 16, 16G, 18, 39B, 39E and 70A of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes No 21 (‘DIPN 21’)

D19/09 Download D19/09 (DOC) - English Download D19/09 (PDF) - English

profits obtained from selling property – whether it amounted to business. [Decision in Chinese]

D13/09 Download D13/09 (DOC) - Traditional Chinese Download D13/09 (PDF) - Traditional Chinese

sale and purchase of properties – intention of purchase – late appeal – ss 14, 66(1) and 66(1A) of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D7/09 Download D7/09 (DOC) - Traditional Chinese Download D7/09 (PDF) - Traditional Chinese
PROPERTY TAX    

ordinarily resident – allowances – ss 5, 41, 66(1)(a), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D24/09 Download D24/09 (DOC) - Traditional Chinese Download D24/09 (PDF) - Traditional Chinese

ordinarily resident – allowances – ss 5, 5B, 41, 42, 60(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D4/09 Download D4/09 (DOC) - Traditional Chinese Download D4/09 (PDF) - Traditional Chinese

whether should be charged by profits tax instead – ss 2, 5(1), 5(2)(a), 14(1), 25 and 68(9) of Inland Revenue Ordinance (‘IRO’)

D14/09 Download D14/09 (DOC) - English Download D14/09 (PDF) - English
SALARIES TAX    

absent from hearing – s 68(2B) and (2C) of the Inland Revenue Ordinance (‘IRO’) – whether or not the appellants’ absence from meeting was because of illness or other reasonable causes. [Decision in Chinese]

D9/09 Download D9/09 (DOC) - Traditional Chinese Download D9/09 (PDF) - Traditional Chinese

appeal out of time – absence from Hong Kong – whether to consider the appeal – s 66 of the Inland Revenue Ordinance (‘IRO’)

D26/09 Download D26/09 (DOC) - English Download D26/09 (PDF) - English

discretionary bonus payment on termination of employment – whether compensation or employment income – ss 8(1), 9(1)(a), 66(1A) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D21/09 Download D21/09 (DOC) - English Download D21/09 (PDF) - English

extension of time – s 66 (1)(a) and 66 (1A) of Inland Revenue Ordinance (‘IRO’) – reason of cold and influenza – the threshold of the word ‘prevent’ is higher than the word ‘excuse’ - whether or not the appellant was prevented from illness to give notice of appeal within statutory stated time limit.  [Decision in Chinese]

D6/09 Download D6/09 (DOC) - Traditional Chinese Download D6/09 (PDF) - Traditional Chinese

married person’s allowance – whether appellant supported his spouse when they lived apart – Inland Revenue Ordinance (‘IRO’) ss 29 and 68(4). [Decision in Chinese]

D5/09 Download D5/09 (DOC) - Traditional Chinese Download D5/09 (PDF) - Traditional Chinese

payment on termination of employment – whether employment income – part unpaid and used for setting off the outstanding loan due to employer – whether assessable in full – ss 8(1), 9(1)(a), 11B, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D16/09 Download D16/09 (DOC) - Traditional Chinese Download D16/09 (PDF) - Traditional Chinese

review application – s 68(2B) and (2C) of the Inland Revenue Ordinance (‘IRO’) – whether or not absent from hearing was because of any other reasonable causes. [Decision in Chinese]

D9/09(A) Download D9/09(A) (DOC) - Traditional Chinese Download D9/09(A) (PDF) - Traditional Chinese

whether the sums received were cash allowance or refund of rents – ss 8(1), 9(1) and 61 of the Inland Revenue Ordinance (‘IRO’) – the test to determine whether a payment was a rental refund

D20/09 Download D20/09 (DOC) - English Download D20/09 (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 31.12.2009), please click here.

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