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Volume 24

Publication Date: Oct 2009

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

s 69(1) of the Inland Revenue Ordinance (‘IRO’) – appeal against the Board’s finding of facts – proper questions of law – whether the questions are particularised and clearly identify the questions of law

D3/09 Download D3/09 (DOC) - English Download D3/09 (PDF) - English

salaries tax –application to state case – s 69 of Inland Revenue Ordinance (‘IRO’)

D60/08 Download D60/08 (DOC) - English Download D60/08 (PDF) - English
EXTENSION OF TIME    

time to lodge appeal - appeal out of time - whether time to lodge appeal should be extended - salaries tax - source of income - whether at least some salaries were derived from a Hong Kong source - whether the 60-day rule applies - whether appellant can claim relief on ‘double taxation’ - Inland Revenue Ordinance (‘IRO’) ss 8, 66 and 68(4)

D62/08 Download D62/08 (DOC) - English Download D62/08 (PDF) - English
PENALTY TAX    

salaries tax – s 82A of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

D1/09 Download D1/09 (DOC) - Traditional Chinese Download D1/09 (PDF) - Traditional Chinese
PRACTICE AND PROCEDURE    

appeal – absence – s 68 of Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

D57/08 Download D57/08 (DOC) - Traditional Chinese Download D57/08 (PDF) - Traditional Chinese
PROFITS TAX    

company interposed between appellant and group companies in the course of trading – transaction entered into for the sole or dominant purpose of obtaining tax benefits – ss 14, 16(1), 61, 61A and 68 of the Inland Revenue Ordinance (‘IRO’)

D56/08 Download D56/08 (DOC) - English Download D56/08 (PDF) - English

issue of apportionment – deductibility of expenses – anti-avoidance – ss 16(1), 17(1)(b), 61 & 61A of Inland Revenue Ordinance (‘IRO’)

D54/08 Download D54/08 (DOC) - English Download D54/08 (PDF) - English

source of profits – Taxpayer paid processing charges to Mainland factory for the manufacture of products – did profits arise partly in Hong Kong and partly in the Mainland – apportionment of profits – deductions for expenditure on prescribed fixed assets – ss 14 and 16G of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Note (‘DIPN’) Nos. 15 and 21  

D51/08 Download D51/08 (DOC) - English Download D51/08 (PDF) - English

special deduction and depreciation allowance – prescribed fixed assets – industrial building allowance – ss 2, 16(1), 16G, 18F, 37, 39B, 39E, 40(1), 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’) – DPIN No 15

D61/08 Download D61/08 (DOC) - English Download D61/08 (PDF) - English
SALARIES TAX    

absent from hearing – application for adjournment – s 68, 68(2B) and 68(2D) of the Inland Revenue Ordinance (‘IRO’)

D59/08 Download D59/08 (DOC) - English Download D59/08 (PDF) - English

locality of employment – whether reimbursement of relocation expenses upon taking up of employment and relocation allowance upon termination chargeable or not – ss 8(1)(a), 8(1A)(a), 12(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D55/08 Download D55/08 (DOC) - English Download D55/08 (PDF) - English

payment on termination of employment – whether assessable to salaries tax – ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D58/08 Download D58/08 (DOC) - English Download D58/08 (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 30.9.2009), please click here.

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