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Volume 26 First Supplement

Publication Date: Feb 2012

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DIGEST OF CASES REPORTED

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  Decision No. Download
COSTS    

lack of merits in appeal and lack of cooperation – neither Taxpayer nor its representative attended the hearing – sections 68(2B)(b), 68(2D), 68(8)(a) and (9) of the Inland Revenue Ordinance – power to hear appeal in the absence of the appellant – jurisdiction to award cost    

D11/11 Download D11/11 (DOC) - English Download D11/11 (PDF) - English
EXTENSION OF TIME    

notice of appeal sent to ‘Appeal Section of the Inland Revenue Department’ – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D17/11 Download D17/11 (DOC) - Traditional Chinese Download D17/11 (PDF) - Traditional Chinese
PERSONAL ASSESSMENT    

appellant authorising his spouse who was also party to another proceedings heard together with the appeal – appellant relying on spouse’s evidence and choosing not to give evidence – whether the appeal should be dismissed

D14/11 Download D14/11 (DOC) - English Download D14/11 (PDF) - English

rental income – deduction of loan interest – sections 42(1), 68(4) and (8) of the Inland Revenue Ordinance (‘the Ordinance’)

D15/11 Download D15/11 (DOC) - English Download D15/11 (PDF) - English
PROFITS TAX    

trading asset or capital asset – intention of acquisition of asset – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance.  [Decision in Chinese]

D16/11 Download D16/11 (DOC) - Traditional Chinese Download D16/11 (PDF) - Traditional Chinese

whether gain on disposal of property chargeable to profits tax – sections 14 and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D9/11 Download D9/11 (DOC) - English Download D9/11 (PDF) - English
PROPERTY TAX    

huge amount of repairs and outgoings – sections 5 and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D17/11 Download D17/11 (DOC) - Traditional Chinese Download D17/11 (PDF) - Traditional Chinese
SALARIES TAX    

allowance – dependent sister allowance – whether appellant maintained spouse’s handicapped sister – whether appellant predominantly cared for spouse’s handicapped sister – Inland Revenue Ordinance section 30B.  [Decision in Chinese]

D10/11 Download D10/11 (DOC) - Traditional Chinese Download D10/11 (PDF) - Traditional Chinese

notice of appeal – whether there was a valid notice of appeal – whether the appellant should be allowed to file notice of appeal out of time – whether the appellant was prevented by reasonable cause from lodging a timely appeal – sections 58(3) and 66 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

D13/11 Download D13/11 (DOC) - English Download D13/11 (PDF) - English

payment on termination of employment – whether employment income – sections 2(1), 8(1), 9, 11B, 11C and 11D and 68(4) of the Inland Revenue Ordinance

D12/11 Download D12/11 (DOC) - English Download D12/11 (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 31.12.2011), please click here.

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