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Volume 24 Third Supplement

Publication Date: Jul 2010

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application to state a case – a proper question of law – s 69 of the Inland Revenue Ordinance (‘IRO’) – ‘qualitative’ aspect that any proposed question of law must satisfy

D43/09 Download D43/09 (DOC) - English Download D43/09 (PDF) - English
PENALTY TAX    

employer’s return – charitable body – ss 2(1), 52, 59(3), 68(4), 68(8)(a), 68(9), 82A(1), 82B(2), 82B(3) and 88 of the Inland Revenue Ordinance (‘IRO’); ss 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D50/09 Download D50/09 (DOC) - Traditional Chinese Download D50/09 (PDF) - Traditional Chinese

salaries tax – income understated – whether additional tax imposed was appropriate – ss 68(9), 82A and 82B(3) of the Inland Revenue Ordinance (‘IRO’)

D44/09 Download D44/09 (DOC) - English Download D44/09 (PDF) - English
PERSONAL ASSESSMENT    

allowable deduction – mortgage interests – ss 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’)

D49/09 Download D49/09 (DOC) - English Download D49/09 (PDF) - English
PROFITS TAX    

assessable profits – deductions – consultancy agreement – artificial transaction – whether consultancy agreement has any commercial reality – ss 16(1) and 61 of the Inland Revenue Ordinance (‘IRO’)

D48/09 Download D48/09 (DOC) - English Download D48/09 (PDF) - English

deduction of company’s capital expenditure on fixed assets and its allowances – whether the nature was consumable goods – s 66(3) of the Inland Revenue Ordinance (‘IRO’) – evidential requirement to repudiate taxpayer’s own finance report and tax assessment report. [Decision in Chinese]

D52/09 Download D52/09 (DOC) - Traditional Chinese Download D52/09 (PDF) - Traditional Chinese

trading stock or capital asset – ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D46/09 Download D46/09 (DOC) - English Download D46/09 (PDF) - English
SALARIES TAX    

gain by the exercise of a right to acquire shares – ss 9(1)(d), 9(4) and 9(5) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D51/09 Download D51/09 (DOC) - Traditional Chinese Download D51/09 (PDF) - Traditional Chinese

statutory time limit to lodge an appeal within 1 month after transmission of determination – notice of appeal filed 5 weeks out of time – whether time for filing notice of appeal be extended – whether Taxpayer prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – ss 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’)

D55/09 Download D55/09 (DOC) - English Download D55/09 (PDF) - English

unilaterally declared hearing cancelled and failed to attend hearing – ss 68(2B) and 68(2D) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D47/09 Download D47/09 (DOC) - Traditional Chinese Download D47/09 (PDF) - Traditional Chinese

whether services in connection with employment rendered outside Hong Kong – ss 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D54/09 Download D54/09 (DOC) - English Download D54/09 (PDF) - English

whether the appellant’s source of income arising in or derived from Hong Kong – meaning of ‘60 days’ under s 8(1B) – whether necessary to render all services in connection with employment outside Hong Kong – ss 8(1A)(b)(ii) and 8(1B) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D53/09 Download D53/09 (DOC) - Traditional Chinese Download D53/09 (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 30.6.2010), please click here.

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