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Volume 28 Second Supplement

Publication Date: Apr 2014

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application for case stated – proper question of law – section 69(1) of the Inland Revenue Ordinance.

D13/13 Download D13/13 (DOC) EN - English Download D13/13 (PDF) EN - English

application to state a case – Commissioner failing to make payment within 1 month of the Decision – whether the Board had jurisdiction to state a case as requested – whether the Board had jurisdiction to extend time – sections 63, 66, 69, 82B and Part 2 of Schedule 5 of the Inland Revenue Ordinance (‘IRO’).

D10/13 Download D10/13 (DOC) EN - English Download D10/13 (PDF) EN - English

section 69(1) of the Inland Revenue Ordinance – whether the question of law was stated clearly and concisely – whether to decline a request to state a case unless a proper question of law can be identified – whether the question of law is an arguable question and would not be an abuse of process – the Board’s duty to ensure that the questions of law are proper – whether it is the Board’s duty to show that the conclusion must be the only one in order to make it stand.

D19/13 Download D19/13 (DOC) EN - English Download D19/13 (PDF) EN - English
PROFITS TAX    

conveyancing of property – whether there was intention to trade at the time of acquisition – whether ‘badges of trade’ existed – sections 2, 14 and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [Decision in Chinese]

D15/13 Download D15/13 (DOC) TC - Traditional Chinese Download D15/13 (PDF) TC - Traditional Chinese

sale of property – intention at time of acquisition – onus of proof – sections 2, 14 and 68(4) of the Inland Revenue Ordinance.

D18/13 Download D18/13 (DOC) EN - English Download D18/13 (PDF) EN - English

sale of real property – whether in the nature of trade – sections 14(1) & 68(4) of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]

D17/13 Download D17/13 (DOC) TC - Traditional Chinese Download D17/13 (PDF) TC - Traditional Chinese
SALARIES TAX    

deductions – expenses for self-education – whether the expenses incurred were deductible – sections 12 of the Inland Revenue Ordinance (‘IRO’).

D16/13 Download D16/13 (DOC) EN - English Download D16/13 (PDF) EN - English

payment in lieu – section 12, 68(4) and 68(9) of the Inland Revenue Ordinance (‘the Ordinance’). [Decision in Chinese]

D14/13 Download D14/13 (DOC) TC - Traditional Chinese Download D14/13 (PDF) TC - Traditional Chinese

power to extend time to cure invalidity of notice of appeal – sections 66 and 68(2D) of the Inland Revenue Ordinance.

D12/13 Download D12/13 (DOC) EN - English Download D12/13 (PDF) EN - English

present in Hong Kong – transit days – sections 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’).

D11/13 Download D11/13 (DOC) EN - English Download D11/13 (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 28.2.2014), please click here.

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