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Volume 27

Publication Date: Sep 2012

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DIGEST OF CASES REPORTED

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  Decision No. Download
APPEAL OUT OF TIME    

delay in filing notice of appeal – whether an extension of time should be granted – section 66(1A) of the Inland Revenue Ordinance – whether absence from Hong Kong is a reasonable cause justifying late notice – whether incompetence of his own tax representative is a ground to extend time

D51/11 Download D51/11 (DOC) - English Download D51/11 (PDF) - English
CASE STATED    

section 69 of the Inland Revenue Ordinance – state a case on question of law – whether the questions formulated were particularized – whether the questions were questions of law

D50/11 Download D50/11 (DOC) - English Download D50/11 (PDF) - English
EXTENSION OF TIME    

process of transmission – sections 58 and 66(1A) of the Inland Revenue Ordinance (‘IRO’) – sections 8 and 19 of the Interpretation and General Clauses Ordinance.  [Decision in Chinese]

D52/11 Download D52/11 (DOC) - Traditional Chinese Download D52/11 (PDF) - Traditional Chinese

transmission of determination to authorized representative – sections 2, 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’).

D42/11 Download D42/11 (DOC) - English Download D42/11 (PDF) - English
PERSONAL ASSESSMENT    

rental income – holder of Hong Kong permanent identity card – relocation to China – no fixed place of abode in Hong Kong – whether eligible to elect for personal assessment – sections 3A, 5(1), 41(4), 42A(1), 60(1), 64(4) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D53/11 Download D53/11 (DOC) - Traditional Chinese Download D53/11 (PDF) - Traditional Chinese
PROFITS TAX    

absence – section 68(2B)(c) of Inland Revenue Ordinance

D43/11 Download D43/11 (DOC) - English Download D43/11 (PDF) - English

deduction – sections 16(1)(a) of the Inland Revenue Ordinance

D42/11 Download D42/11 (DOC) - English Download D42/11 (PDF) - English

extension of time – source of profits – deductibility of expenses – sections 2, 14(1), 16(1), 59, 61, 64, 66 and 68 of the Inland Revenue Ordinance (‘the Ordinance’)

D1/12 Download D1/12 (DOC) - English Download D1/12 (PDF) - English

sale of property – intention at time of acquisition – onus of proof – sections 14 and 68(4) of the Inland Revenue Ordinance.

D4/12 Download D4/12 (DOC) - English Download D4/12 (PDF) - English

whether gains arising from the disposal of capital asset – sections 2(1), 14(1), 66(3), 68(4) and 68(9) of the Inland Revenue Ordinance.  [Decision in Chinese]

D3/12 Download D3/12 (DOC) - Traditional Chinese Download D3/12 (PDF) - Traditional Chinese
PROPERTY TAX    

owner – sections 2, 5, 5B and 68(4) of the Inland Revenue Ordinance (the ‘IRO’).  [Decision in Chinese]

D45/11 Download D45/11 (DOC) - Traditional Chinese Download D45/11 (PDF) - Traditional Chinese

personal assessment – whether the Appellant was entitled to elect for personal assessment – whether the Appellant was permanent resident in Hong Kong – whether the Appellant was ordinarily resident in Hong Kong – section 41 of the Inland Revenue Ordinance (‘the Ordinance’).  [Decision in Chinese]

D47/11 Download D47/11 (DOC) - Traditional Chinese Download D47/11 (PDF) - Traditional Chinese

personal assessment – whether the Appellant was entitled to elect for personal assessment – whether the Appellant was permanent resident in Hong Kong – whether the Appellant was ordinarily resident in Hong Kong – section 41 of the Inland Revenue Ordinance (‘the Ordinance’).  [Decision in Chinese]

D46/11 Download D46/11 (DOC) - Traditional Chinese Download D46/11 (PDF) - Traditional Chinese
SALARIES TAX    

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

D44/11 Download D44/11 (DOC) - English Download D44/11 (PDF) - English

dependent parent allowance – ordinarily resident in Hong Kong – sections 30 and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D49/11 Download D49/11 (DOC) - Traditional Chinese Download D49/11 (PDF) - Traditional Chinese

onus of proof – sections 51C(1) of the IRO.  [Decision in Chinese]

D52/11 Download D52/11 (DOC) - Traditional Chinese Download D52/11 (PDF) - Traditional Chinese

stated case – question of law – section 69 of Inland Revenue Ordinance

D2/12 Download D2/12 (DOC) - English Download D2/12 (PDF) - English

whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’)

D54/11 Download D54/11 (DOC) - English Download D54/11 (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 31.8.2012), please click here.

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