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Volume 26

Publication Date: Sep 2011

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

consultancy income – source of profits – sections 14(1) & 68(4) of Inland Revenue Ordinance (‘IRO’)

D8/11 Download D8/11 (DOC) - English Download D8/11 (PDF) - English

development and sale of property – partnership business – liability of partners – sections 3(1), 4(a) & 11 of Partnership Ordinance and sections 16(1) & 17(1)(c) of Inland Revenue Ordinance (‘IIRO’). [Decision in Chinese]

D6/11 Download D6/11 (DOC) - Traditional Chinese Download D6/11 (PDF) - Traditional Chinese

failing to respond to issues before the hearing – failing to answer and to deal with the issues raised in respect of appeal – costs order imposed having regard to the way in which the appeal has been conducted – section 68(9) of the Inland Revenue Ordinance (‘IRO’)

D1/11 Download D1/11 (DOC) - English Download D1/11 (PDF) - English

whether gains on disposal of properties chargeable to profits tax – section 14 of Inland Revenue Ordinance (‘IRO’)

D7/11 Download D7/11 (DOC) - English Download D7/11 (PDF) - English
PROPERTY TAX    

appeal against determination – withdrawal of appeal before commencement of hearing – leave to withdraw granted

D47/10 Download D47/10 (DOC) - English Download D47/10 (PDF) - English
SALARIES TAX    

appeal abandoned – financial problem

D4/11 Download D4/11 (DOC) - English Download D4/11 (PDF) - English

appeal out of time – whether the appellant was prevented by his absence from Hong Kong or other reasonable cause – whether time limit to appeal should be extended – section 66(1A) of the Inland Revenue Ordinance (‘IRO’)

D5/11 Download D5/11 (DOC) - English Download D5/11 (PDF) - English

burden of proof against excessive or incorrect assessment – appellant refused to provide tax information – whether the Board could draw adverse inference against appellant – appellant refused to accept Commissioner’s settlement terms until the end of appeal hearing – whether reasonable for appellant to insist on the appeal – costs – sections 26B, 26C, 26E, 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D45/10 Download D45/10 (DOC) - Traditional Chinese Download D45/10 (PDF) - Traditional Chinese

extension of time – other reasonable cause – sections 66 and 66(1A) of the Inland Revenue Ordinance (‘IRO’)

D2/11 Download D2/11 (DOC) - English Download D2/11 (PDF) - English

extension of time for appeal – sections 58(3), 66(1) & 66(1A) of Inland Revenue Ordinance (‘IRO’)

D3/11 Download D3/11 (DOC) - English Download D3/11 (PDF) - English

home loan interest – sections 26E, 60(1) & 68(4) of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D44/10 Download D44/10 (DOC) - Traditional Chinese Download D44/10 (PDF) - Traditional Chinese

whether income of a non-resident under Hong Kong employment chargeable to salaries tax – whether the rental value of the place of residence provided by the employer assessable – whether deduction of certain expenses be allowed – sections 8, 9(1)(b), 12(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D46/10 Download D46/10 (DOC) - English Download D46/10 (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 30.9.2011), please click here.

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