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Volume 27 Third Supplement

Publication Date: Jul 2013

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DIGEST OF CASES REPORTED

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  Decision No. Download
APPEAL    

time limit – whether appellant appealed out of time – whether appellant can ask the Board to extend the time limit because of illness or absence from Hong Kong – Inland Revenue Ordinance (‘the Ordinance’) section 66(1A).  [Decision in Chinese]

D36/12 Download D36/12 (DOC) - Traditional Chinese Download D36/12 (PDF) - Traditional Chinese
EXTENSION OF TIME    

reasonable cause – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘the IRO’). [Decision in Chinese]

D45/12 Download D45/12 (DOC) - Traditional Chinese Download D45/12 (PDF) - Traditional Chinese
PROFITS TAX    

bad debt deduction – sections 16(1)(d) and 68(4) of the IRO. [Decision in Chinese]

D45/12 Download D45/12 (DOC) - Traditional Chinese Download D45/12 (PDF) - Traditional Chinese

gain on disposal of listed shares – whether long term investment – section 14(1) and 16(1) of the Inland Revenue Ordinance (‘the IRO’).

D39/12 Download D39/12 (DOC) - English Download D39/12 (PDF) - English

relief – provident fund – whether appellant was self-employed – whether provident fund could be deemed to be long service payment for relief from tax – whether deductions could be made to provident fund because the appellant was an insurance agent – Departmental Interpretation and Practice Notes No 33 ‘Insurance Agents’.  [Decision in Chinese]

D36/12 Download D36/12 (DOC) - Traditional Chinese Download D36/12 (PDF) - Traditional Chinese

whether profit derived from the sale of property chargeable to profits tax – sections 2(1), 14, 59(3) and 68(4) of the Inland Revenue Ordinance.

D43/12 Download D43/12 (DOC) - English Download D43/12 (PDF) - English
PROPERTY TAX    

personal assessment – election – whether the appellant was ordinarily resident or temporarily resident in Hong Kong to allow him to elect personal assessment – Inland Revenue Ordinance (‘the Ordinance’) section 41.

D41/12 Download D41/12 (DOC) - English Download D41/12 (PDF) - English
SALARIES TAX    

appeal out of time – tenancy with mother as landlord – whether rental refund – sections 8, 9, 66 and 68(4) of the Inland Revenue Ordinance (‘the IRO’).

D35/12 Download D35/12 (DOC) - English Download D35/12 (PDF) - English

dependent parent allowance – whether dependent ‘ordinarily resident in Hong Kong’ – whether Commissioner of Inland Revenue and the Board should exercise discretion – whether such discretion exists – sections 30(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’).  [Decision in Chinese]

D37/12 Download D37/12 (DOC) - Traditional Chinese Download D37/12 (PDF) - Traditional Chinese

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

D44/12 Download D44/12 (DOC) - Traditional Chinese Download D44/12 (PDF) - Traditional Chinese

home loan interest deduction – section 26E of the Inland Revenue Ordinance (‘the IRO’) – whether subsequent withdrawals constituted re-borrowings from the bank – nature of subsequent withdrawals – computation of interest disallowed.

D40/12 Download D40/12 (DOC) - English Download D40/12 (PDF) - English

'rental reimbursement program' under housing allowance – Appellant renting spouse’s property – whether rental reimbursement – whether rental relationship between Appellant and spouse exists – whether the lease fake or fictitious – sections 8(1)(a), 9(1), 9(1A), 9(2), 61 and 68(4) of the Inland Revenue Ordinance (Cap 112) (‘the IRO’).  [Decision in Chinese]

D34/12 Download D34/12 (DOC) - Traditional Chinese Download D34/12 (PDF) - Traditional Chinese

whether the income should be assessable to salaries tax – section 8(1), 8(1A) and 8(1B) of the Inland Revenue Ordinance – whether taxpayer can claim exemption under section 8(1A)(c) – function of the Board.

D42/12 Download D42/12 (DOC) - English Download D42/12 (PDF) - English

whether vessel a ‘dwelling’ – sections 26E and 68(4) of the Inland Revenue Ordinance (‘the IRO’) and section 10 of the Rating Ordinance (‘the RO’).

D38/12 Download D38/12 (DOC) - English Download D38/12 (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 31.5.2013), please click here.

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