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Volume 28 First Supplement

Publication Date: Jan 2014

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

whether questions proposed are proper questions of law – section 69(1) of the Inland Revenue Ordinance (‘the IRO’).

D7/13 Download D7/13 (DOC) EN - English Download D7/13 (PDF) EN - English
COSTS    

applicant leaving the appeal hearing for being ‘forced’ to withdraw the appeal – whether the Board could continue the hearing – whether the Board entitled to order costs – section 40 of the Interpretation of General Clauses Ordinance, Chapter 1 – sections 68(2B), 68(2D), 68(2E), 68(8) and 68(9) of the IRO. [Decision in Chinese]

D6/13 Download D6/13 (DOC) TC - Traditional Chinese Download D6/13 (PDF) TC - Traditional Chinese
PROFITS TAX    

adverse costs order against the only equity partner in separate set of proceedings – whether deductible - Sections 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’).

D4/13 Download D4/13 (DOC) EN - English Download D4/13 (PDF) EN - English

commission – purchase for self consumption – sections 2, 14(1), 16(1), 17(1) and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) – DPIN No 15. [Decision in Chinese]

D3/13 Download D3/13 (DOC) TC - Traditional Chinese Download D3/13 (PDF) TC - Traditional Chinese

profit derived from sale of properties – appellant filing Notice of Appeal out of time – whether extending time to appeal – whether properties ‘capital assets’ or ‘operational assets’ – sections 2, 14(1), 66(1A) and 68(4) of the Inland Revenue Ordinance (‘the IRO’). [Decision in Chinese]

D1/13 Download D1/13 (DOC) TC - Traditional Chinese Download D1/13 (PDF) TC - Traditional Chinese

trading or investment – sections 2(1), 14 and 68(4) of the Inland Revenue Ordinance.

D5/13 Download D5/13 (DOC) EN - English Download D5/13 (PDF) EN - English
SALARIES TAX    

deductions – whether the Appellant could deduct interest payment on instalment loan – whether the Appellant needed to be the borrower of the loan in order to claim deduction – whether the Appellant proved that the instalment loan was used to acquire her property – sections 26E, 26F, 68(4) of the Inland Revenue Ordinance (‘the Ordinance’).

D9/13 Download D9/13 (DOC) EN - English Download D9/13 (PDF) EN - English

dependent parent allowance – applicant raising similar ground in earlier appeal – section 30 of the Inland Revenue Ordinance (‘the IRO’), Chapter 112. [Decision in Chinese]

D6/13 Download D6/13 (DOC) TC - Traditional Chinese Download D6/13 (PDF) TC - Traditional Chinese

dependent parent allowances – sections 30 and 33 of the Inland Revenue Ordinance – whether to consider evidence as at the date of hearing or limit to those available before the Commissioner – meaning of ‘reason to believe’ – the test of reason to believe – whether or not there was preferential right in claiming dependant parent allowances – whether or not disallowing the dependent parent allowances should be considered unfair in the absence of agreement between the eligible persons.

D2/13 Download D2/13 (DOC) EN - English Download D2/13 (PDF) EN - English

income from employment – sections 8(1) & 9(1)(a) of the Inland Revenue Ordinance (‘the IRO’).

D8/13 Download D8/13 (DOC) EN - English Download D8/13 (PDF) EN - 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 30.11.2013), please click here.

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