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Volume 24 Second Supplement

Publication Date: Apr 2010

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

behind time to submit profits tax return – use of penalty tax – principles of the penalty on the non-compliance of time limit to submit tax returns – Commissioner has no power to adjust the assessed penalty tax – waste of resources of the Board and the Inland Revenue – ss 68(4), 68(8)(a), 68(9), 82A and 82B of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D34/09 Download D34/09 (DOC) - Traditional Chinese Download D34/09 (PDF) - Traditional Chinese

profits tax – ss 68(8), 82A and 82B(3) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D27/09 Download D27/09 (DOC) - Traditional Chinese Download D27/09 (PDF) - Traditional Chinese

salaries tax– ss 68(1A), 68(8)(a), 68(9) and 82B(3) of Inland Revenue Ordinance (‘IRO’)

D42/09 Download D42/09 (DOC) - English Download D42/09 (PDF) - English
PERSONAL ASSESSMENT    

whether mortgage loan interest deductible – time limit of 6 years for additional assessment – ss 42(1), 60(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D40/09 Download D40/09 (DOC) - Traditional Chinese Download D40/09 (PDF) - Traditional Chinese
PROFITS TAX    

sale and purchase of properties – whether a mere nominee – whether purported arrangement artificial or fictitious – ss 2, 14(1), 16(1), 26(b), 61 and 68(4) of Inland Revenue Ordinance (‘IRO’)

D39/09 Download D39/09 (DOC) - English Download D39/09 (PDF) - English

sale of land – whether trading or sale of capital assets – ss 2, 14(1) and 68(4) of Inland Revenue Ordinance (‘IRO’)

D32/09 Download D32/09 (DOC) - English Download D32/09 (PDF) - English
PROPERTY TAX    

consideration – rent – whether apportionment of rent under the lease into rent and charges effective – s 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D38/09 Download D38/09 (DOC) - Traditional Chinese Download D38/09 (PDF) - Traditional Chinese
SALARIES TAX    

assessable income – salaries tax paid by employer – employer paid provisional tax in excess of actual tax liability – whether constituted perquisite – s 9(1) of the Inland Revenue Ordinance (‘IRO’)

D41/09 Download D41/09 (DOC) - English Download D41/09 (PDF) - English

mere assertions and sketchy evidence – ss 8(1), 9(1), 11B, 11D, 16(1), 17(1), 61, 66(3), 68(4), 70 and 70A of the Inland Revenue Ordinance (‘IRO’)

D36/09 Download D36/09 (DOC) - English Download D36/09 (PDF) - English

whether or not only that part of the Taxpayer’s employment income attributable to his services in Hong Kong be chargeable to salaries tax under s 8(1A)(a) of the Inland Revenue Ordinance (‘IRO’) – source of employment income – totality of facts test – ss 8(1), 61 and 68(4) of the IRO

D35/09 Download D35/09 (DOC) - English Download D35/09 (PDF) - English

whether reimbursement of health care insurance from the employer should be chargeable to tax – ss 9(1), 12(1)(a) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D37/09 Download D37/09 (DOC) - English Download D37/09 (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 31.3.2010), please click here.

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