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Volume 25 Third Supplement

Publication Date: Jun 2011

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

assessment by way of Assets Betterment Statement (‘ABS’) – burden is on a taxpayer to prove that the assessment based on the ABS is incorrect or excessive – Revised DIPN No.11: Field Audit and Investigation  

D38/10 Download D38/10 (DOC) - English Download D38/10 (PDF) - English

extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D32/10 Download D32/10 (DOC) - Traditional Chinese Download D32/10 (PDF) - Traditional Chinese

onus of proof – appellant annexing a statement with her Notice of Appeal but without giving evidence – whether the appellant discharged her onus – section 68(4) of the Inland Revenue Ordinance (‘IRO’) – chargeability of profits tax – meaning of ‘trade’ – whether disposal of properties trades or sale of capital assets – whether there was intention at the time of acquisitions – whether the appellant’s explanation credible – sections 2 and 14(1) of the IRO    

D35/10 Download D35/10 (DOC) - English Download D35/10 (PDF) - English

solicitor firm – deductions of expenses – sections 16(1), 17(1), 61, 66(3), 68(4) & 68(9) of Inland Revenue Ordinance (‘IRO’)    

D34/10 Download D34/10 (DOC) - English Download D34/10 (PDF) - English

transfer of properties to immediate holding company at an undervalue – onward resale by immediate holding company to unrelated parties at a profit – whether sole or dominant purpose to obtain a tax benefit – sections 2, 14(1), 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’)    

D36/10 Download D36/10 (DOC) - English Download D36/10 (PDF) - English
PROPERTY TAX    

personal assessment – whether the appellant a ‘permanent resident’ or ‘temporary resident’ – whether the appellant to a certain degree habitually and normally reside in Hong Kong – weight given to the appellant’s subjective intention – sections 5, 41(1), 41(4) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D41/10 Download D41/10 (DOC) - Traditional Chinese Download D41/10 (PDF) - Traditional Chinese
SALARIES TAX    

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

D43/10 Download D43/10 (DOC) - English Download D43/10 (PDF) - English

housing benefit – property owned by the appellants as tenants-in-common – whether tenancy agreement genuinely made – sections 8(1)(a), 9(1)(a), 9(1A), 9(2), 61, 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D30/10 Download D30/10 (DOC) - English Download D30/10 (PDF) - English

income – gratuity – whether payment as gift was due to the service rendered during employment – sections 8, 9 and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D42/10 Download D42/10 (DOC) - Traditional Chinese Download D42/10 (PDF) - Traditional Chinese

income from employment of profit – sections 8(1), 9(1)(a), 68(4) of Inland Revenue Ordinance (‘IRO’)    

D31/10 Download D31/10 (DOC) - English Download D31/10 (PDF) - English

source of income – double taxation – sections 8(1)(a), 8(1A)(b), 8(1B), 49(1), 50 and 68(4) of Inland Revenue Ordinance (‘IRO’); section 3 of Apportionment Ordinance. [Decision in Chinese]

D39/10 Download D39/10 (DOC) - Traditional Chinese Download D39/10 (PDF) - Traditional Chinese

unrepresented taxpayers – Revenue’s submission to be disclosed in good time before the hearing

D33/10 Download D33/10 (DOC) - English Download D33/10 (PDF) - English

when share awards accrued – black-out period for sale of the shares – sections 8(1)(a), 9(1)(a), 11B, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes (‘DIPN’) 38

D37/10 Download D37/10 (DOC) - English Download D37/10 (PDF) - English

whether appeal brought out of time – whether time to lodge an appeal be extended – whether the appellant prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal – sections 8 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) – sections 58 and 66(1A) of the Inland Revenue Ordinance (‘IRO’) – dependent parent allowance – whether the appellant’s mother reached the age of 60 during the relevant financial year – sections 2, 30(1) and 68(4) of IRO. [Decision in Chinese]

D40/10 Download D40/10 (DOC) - Traditional Chinese Download D40/10 (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 30.6.2011), please click here.

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