Print

Volume 27 Second Supplement

Publication Date: Apr 2013

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

DIGEST OF CASES REPORTED

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

  Decision No. Download
COSTS    

section 68(9) of the IRO

D28/12 Download D28/12 (DOC) - English Download D28/12 (PDF) - English
EXTENSION OF TIME    

process of transmission – sections 58, 66(1) and 66(1A) of the Inland Revenue Ordinance.  [Decision in Chinese]

D25/12 Download D25/12 (DOC) - Traditional Chinese Download D25/12 (PDF) - Traditional Chinese
PROCEDURE    

appeal – filing notice of appeal out of time – extension of time – whether the Appellant was prevented from giving notice within time by being absent in Hong Kong – whether the Appellant exercised due diligence to be notified by correspondence – the Inland Revenue Ordinance (‘the IRO’) sections 58 and 66.

D30/12 Download D30/12 (DOC) - English Download D30/12 (PDF) - English
PROFITS TAX    

intention to trade at the time of acquisition – list of factors to decide are not comprehensive and exhaustive – considered in the light of and together with all the circumstances – whether the overall way of conduct was consistent with the claimed intention – objective intention – burden of proof – section 68(4) of the Inland Revenue Ordinance (‘the IRO’).

D33/12 Download D33/12 (DOC) - English Download D33/12 (PDF) - English

interposing group companies taking others’ profits after reorganization – whether transaction at arm’s length – whether transaction ‘artificial’ or ‘fictitious’ – whether the Board should disregard the transaction – sections 14, 61, 61A, 68(4), 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’).

D22/12 Download D22/12 (DOC) - English Download D22/12 (PDF) - English

interposing group companies taking others’ profits after reorganization – whether transaction at arm’s length – whether transaction ‘artificial’ or ‘fictitious’ – whether the Board should disregard the transaction – sections 14, 61, 61A, 68(4), 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’).

D21/12 Download D21/12 (DOC) - English Download D21/12 (PDF) - English

interposing group company taking other’s profits after reorganization – whether interposing company liable to profits tax – whether any ‘business’ carried on – whether source of profits coming from ‘business’ – sections 14 and 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’).

D24/12 Download D24/12 (DOC) - English Download D24/12 (PDF) - English

interposing group company taking other’s profits after reorganization – whether interposing company liable to profits tax – whether any ‘business’ carried on – whether source of profits coming from ‘business’ – sections 14 and 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘the IRO’).

D23/12 Download D23/12 (DOC) - English Download D23/12 (PDF) - English

properties – whether the profits of disposing some shops assessable – whether the taxpayer acquired those shops as a capital investment or for trading purpose – whether the taxpayer has proved its intention of capital investment in all the circumstances – the Inland Revenue Ordinance (‘the IRO’) section 14(1).

D20/12 Download D20/12 (DOC) - English Download D20/12 (PDF) - English

source – interest income – gain on trading of offshore securities/derivatives/held-to-maturity debt securities – unrealized gain on overseas investments – gain on disposal of available-for-sale securities – whether long term investment – section 14(1) of the Inland Revenue Ordinance (‘the IRO’).

D32/12 Download D32/12 (DOC) - English Download D32/12 (PDF) - English

whether the sale of a capital asset or trading asset – sections 14(1) and 33A(1) of the Inland Revenue Ordinance (‘the IRO’).Ordinance (‘the IRO’).

D28/12 Download D28/12 (DOC) - English Download D28/12 (PDF) - English
SALARIES TAX    

appeal out of time – sections 2(1), 58(2), 58(4), 66(1), 66(1A), and 82B(1A) of the Inland Revenue Ordinance (‘the IRO’).

D31/12 Download D31/12 (DOC) - English Download D31/12 (PDF) - English

dependent parent allowance – sections 30(1) and 68(4) of the Inland Revenue Ordinance.  [Decision in Chinese]

D29/12 Download D29/12 (DOC) - Traditional Chinese Download D29/12 (PDF) - Traditional Chinese

gratuity – whether assessable – whether gratuity could be regarded as statutory long service payment – whether Appellant terminated employment contract being permanently unfit for work – Employment Ordinance (‘the EO’) sections 10(aa) and 31R.

D30/12 Download D30/12 (DOC) - English Download D30/12 (PDF) - English

travelling expenses between residence and workplace –– section 12, 60, 66(3) and 68 of the Inland Revenue Ordinance.  [Decision in Chinese]

D26/12 Download D26/12 (DOC) - Traditional Chinese Download D26/12 (PDF) - Traditional Chinese

unfair taxation law – sections 8(1)(a), 9(1)(a), 12(1), 12B(1), 26B, 26C, 30 and 68(4) of the Inland Revenue Ordinance.  [Decision in Chinese]

D25/12 Download D25/12 (DOC) - Traditional Chinese Download D25/12 (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 28.2.2013), 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'