Print

Volume 25

Publication Date: Oct 2010

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
PENALTY TAX    

income understated – honest mistake – discretion of the Board – ss 65(4), 66(1), 68, 70, 80(2), 82, 82A and 82B of the Inland Revenue Ordinance (‘IRO’)

D59/09 Download D59/09 (DOC) - English Download D59/09 (PDF) - English
PROFITS TAX    

trade – resumption of land acquired – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)  

D58/09 Download D58/09 (DOC) - English Download D58/09 (PDF) - English

trading – whether a property was bought and sold as a capital asset or a trading stock – intention of the taxpayer – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D2/10 Download D2/10 (DOC) - English Download D2/10 (PDF) - English
PROPERTY TAX    

management companies licensed common areas to licensees – assessment of property tax on common areas – assessment only against particular owners of common area but not others – whether appellants bound by their grounds of appeal – whether appellants liable as owners in common of the common areas – whether appellants properly singled out by the Revenue in property tax assessment – meaning of ‘owner’ – ss 2, 5, 5B, 56A, 66 and 68 of the Inland Revenue Ordinance (‘IRO’)

D57/09 Download D57/09 (DOC) - English Download D57/09 (PDF) - English
SALARIES TAX    

deduction of home loan interest – definition of ‘home loan’ – whether the appellant and his wife the legal or registered owners of the property in the assessment year – s 26E of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D3/10 Download D3/10 (DOC) - Traditional Chinese Download D3/10 (PDF) - Traditional Chinese

home loan interest deduction –ss 2(3), 26E(1)&(9), 26F(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D62/09 Download D62/09 (DOC) - Traditional Chinese Download D62/09 (PDF) - Traditional Chinese

income – ceasing employment – when payment from that employment accrued – ss 2(1), 8(1), 9(1), 11B, 11C and 11D of the Inland Revenue Ordinance (‘IRO’)

D1/10 Download D1/10 (DOC) - English Download D1/10 (PDF) - English

present in Hong Kong – transit days – ss 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’), ss 2, 3 and 19 of the Interpretation and General Clauses Ordinance (Cap 1)

D45/09 Download D45/09 (DOC) - English Download D45/09 (PDF) - English

review the order of the Board – ss 68(2B) and 68(2C) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

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

source of income arising in or derived from Hong Kong – employment services rendered outside Hong Kong – ss 8(1B), 8(1A)(b)(ii) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D60/09 Download D60/09 (DOC) - Traditional Chinese Download D60/09 (PDF) - Traditional Chinese

whether the amended assessment to be final and conclusive – whether the document was the statement submitted under section 70A – ss 70 and 70A of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D61/09 Download D61/09 (DOC) - Traditional Chinese Download D61/09 (PDF) - Traditional Chinese

whether the amount paid by the Taxpayer’s employer directly into his personal superannuation fund account in Australia chargeable to salaries tax – whether the income received in Australian dollars should be converted to Hong Kong dollars at the exchange rate when the tax was paid – s 9(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D56/09 Download D56/09 (DOC) - English Download D56/09 (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 30.9.2010), please click here.

GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'