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Volume 25 Second Supplement

Publication Date: Apr 2011

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

profits tax – sections 51(1)(a), 68(4), 68(8)(a), 68(9),82A(1), 82B(2) and 82B(3) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]  

D15/10 Download D15/10 (DOC) - Traditional Chinese Download D15/10 (PDF) - Traditional Chinese
PROFITS TAX    

allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’)  

D21/10 Download D21/10 (DOC) - English Download D21/10 (PDF) - English

allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’)

D22/10 Download D22/10 (DOC) - English Download D22/10 (PDF) - English

prescribed assets – source of profits – sections 2, 14(1), 16(1), 16G(1) & (2), 17(1)(b) & (c), 66(1) & (3), 68(4),(7) & (9), 70A(1) of Inland Revenue Ordinance (‘IRO’)    

D17/10 Download D17/10 (DOC) - English Download D17/10 (PDF) - English

profits from sale of properties – relevant year of assessment – section 14(1), 68(4) & 68(8)(a) of Inland Revenue Ordinance (‘IRO’) [ Decision in Chinese]    

D16/10 Download D16/10 (DOC) - Traditional Chinese Download D16/10 (PDF) - Traditional Chinese
PROPERTY TAX    

deduction of interest – sections 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’)

D23/10 Download D23/10 (DOC) - English Download D23/10 (PDF) - English
SALARIES TAX    

additional dependent parent allowance – whether taxpayer living in property owned by parents amounted to ‘maintaining a parent’ – burden of proof for excessive or incorrect amount of assessment – whether appellant discharged his burden of proof – costs – sections 30, 68(4) & 68(9) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D20/10 Download D20/10 (DOC) - Traditional Chinese Download D20/10 (PDF) - Traditional Chinese

deduction – professional subscriptions – whether deductable from assessable income

D29/10 Download D29/10 (DOC) - English Download D29/10 (PDF) - English

extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’)

D28/10 Download D28/10 (DOC) - English Download D28/10 (PDF) - English

refund of rent – sections 8(1), 9(1), 9(1A), 9(2), 66(1), 66(1A), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’)    

D25/10 Download D25/10 (DOC) - English Download D25/10 (PDF) - English

rental value of residence provided by employer – whether residence a hotel, hostel or a boarding house – taxpayers in similar situation to be treated similarly – section 9(2)(a) of the Inland Revenue Ordinance (‘IRO’)

D26/10 Download D26/10 (DOC) - English Download D26/10 (PDF) - English

whether taxpayer can rely on what was told by the Inland Revenue Department (‘IRD’) – allegation as to an abuse of power or unfairness – taxpayer in a similar position should be treated in the same way

D24/10 Download D24/10 (DOC) - English Download D24/10 (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 31.3.2011), please click here.

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