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Volume 27 First Supplement

Publication Date: Jan 2013

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

election for personal assessment – whether point of law arguable and proper to be stated to the High Court – sections 41, 60(1) and 69(1) of the Inland Revenue Ordinance (‘the IRO’).  [Decision in Chinese]

D18/12 Download D18/12 (DOC) - Traditional Chinese Download D18/12 (PDF) - Traditional Chinese
PENALTY TAX    

section 82A and 82B(1A) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D7/12 Download D7/12 (DOC) - Traditional Chinese Download D7/12 (PDF) - Traditional Chinese
PERSONAL ASSESSMENT    

dependent parent allowance – definition of ‘ordinarily resident in Hong Kong’ – whether the condition of parent being ‘ordinarily resident in Hong Kong’ deprived or restricted the right and freedom of the person choosing place of residence and in breach of human rights or constitutions – whether appellant’s parent ‘ordinarily resident in Hong Kong’ during relevant year of assessment – sections 30(1), 66(1), 66(1A) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D6/12 Download D6/12 (DOC) - Traditional Chinese Download D6/12 (PDF) - Traditional Chinese
PROFITS TAX    

artificial or fictitious transactions – deductibility of expenses – sections 16, 17, 22, 61 and 65(7) of the Inland Revenue Ordinance (‘IRO’)

D14/12 Download D14/12 (DOC) - English Download D14/12 (PDF) - English

deduction for prescribed manufacturing machinery or plant – section 16G of the Inland Revenue Ordinance (‘the IRO’) – whether the plant and machinery were under a lease as defined in the Inland Revenue Ordinance – onus of proving capital expenditure on the audited equipment and machinery

D12/12 Download D12/12 (DOC) - English Download D12/12 (PDF) - English

deductions – interest payment – whether interest payment on a loan from a bank deductable – loan obtained by security of a fixed deposit – whether the fixed deposit was provided by an associate – section 16 of the Inland Revenue Ordinance (‘the IRO’).  [Decision in Chinese]

D19/12 Download D19/12 (DOC) - Traditional Chinese Download D19/12 (PDF) - Traditional Chinese

imposition of penalty tax – late submission of tax return – appellant claiming to be third party’s fault – whether penalty tax should be imposed – amount of penalty tax to be imposed – whether the Board should impose order on costs – sections 51(1), 59(3), 66(1), 66(3), 68(4), 68(7), 68(8), 68(9), 80(2), 82(1), 82A, 82B and Schedule 5 of the Inland Revenue Ordinance (‘the Ordinance’).

D10/12 Download D10/12 (DOC) - English Download D10/12 (PDF) - English

profits arising from sale of property – whether the Appellant acquired the property with the intention of disposing the same at profit – whether the Appellant used the property as his residence – section 14(1) of the Inland Revenue Ordinance (‘the IRO’)

D16/12 Download D16/12 (DOC) - English Download D16/12 (PDF) - English

real property – one-off transaction – intention genuinely held, realistic and realizable – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘the IRO’)

D13/12 Download D13/12 (DOC) - English Download D13/12 (PDF) - English

tax return – taxpayer’s duty to submit true, correct and complete tax return on time – Articles 106, 107 and 108 of the Basic Law.

D10/12 Download D10/12 (DOC) - English Download D10/12 (PDF) - English
PROPERTY TAX    

appeal – stated case – legal principles of stated case – whether question of law identified by applicant is arguable and proper for the High Court to consider – sections 5, 5B and 69(1) of the Inland Revenue Ordinance (‘the IRO’). [Decision in Chinese]

D5/12 Download D5/12 (DOC) - Traditional Chinese Download D5/12 (PDF) - Traditional Chinese
SALARIES TAX    

appeal against additional tax – understatement of income – appellant asking for total exemption on additional tax – appellant filing notice of appeal 8 days out of time – appellant submitting required documents 28 days out of time – whether appeal out of time – whether the Board should exercise discretion to extend appeal period – whether appellant had reasonable cause or mitigating factors – sections 58, 66(1A), 68, 70, 70A, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance (‘the IRO’).  [Decision in Chinese]

D9/12 Download D9/12 (DOC) - Traditional Chinese Download D9/12 (PDF) - Traditional Chinese

appeal out of time – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘the IRO’)

D15/12 Download D15/12 (DOC) - English Download D15/12 (PDF) - English

whether employment income or distribution of profits / dividend – whether Hong Kong employment – sections 8, 8(1A), 9(1)(a) and 68(4) of the Inland Revenue ordinance (‘the IRO’).

D11/12 Download D11/12 (DOC) - English Download D11/12 (PDF) - English

whether the sum was generated from a recognized retirement scheme – sections 8, 9, 11 and 71 of the Inland Revenue Ordinance (‘the Ordinance’) – decision not binding between the Appellant and his employer – discretion to adopt a universal approach to fairly treating retirement fund payable to senior or aged retiree – whether the sum as compensation for loss of office – whether or not has jurisdiction to decide the charge of interest.

D17/12 Download D17/12 (DOC) - English Download D17/12 (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 30.11.2012), please click here.

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