Print

Volume 28 Third Supplement

Publication Date: Jul 2014

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

DIGEST OF CASES REPORTED

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

  Decision No. Download
COSTS    

wasting the resources of the Board. [Decision in Chinese]

D28/13 Download D28/13 (DOC) TC - Traditional Chinese Download D28/13 (PDF) TC - Traditional Chinese
EXTENSION OF TIME    

practice and procedure – hearing and disposal of appeals – absence – section 68 of the Inland Revenue Ordinance.

D26/13 Download D26/13 (DOC) EN - English Download D26/13 (PDF) EN - English

section 82B(1A) of the Inland Revenue Ordinance – one-month time limit – whether unilateral mistake can be described as a reasonable cause – prominent notice of the requirements of giving notice of appeal given in the additional tax assessment – whether the Appellant was prevented from giving notice of appeal within time.

D27/13 Download D27/13 (DOC) EN - English Download D27/13 (PDF) EN - English
PENALTY TAX    

income understated – the Board’s function in a tax appeal – sections 59(3), 68(4), 68(8), 68(9), 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D28/13 Download D28/13 (DOC) TC - Traditional Chinese Download D28/13 (PDF) TC - Traditional Chinese
PROFITS TAX    

appellant purchased and sold property – whether profits from sale of property derived from sale of capital assets – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’).  [Decision in Chinese] (Corrigendum on the last page of the decision)

D22/13 Download D22/13 (DOC) TC - Traditional Chinese Download D22/13 (PDF) TC - Traditional Chinese

deduction of outgoings – sections 68(2B), 68(2D), 68(4), 68(8) and 68(8)(a) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]

D24/13 Download D24/13 (DOC) TC - Traditional Chinese Download D24/13 (PDF) TC - Traditional Chinese

grounds of appeal – depreciation allowance – source of profits – sections 2, 14(1), 16(1), 17, 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance (‘IRO’).

D20/13 Download D20/13 (DOC) EN - English Download D20/13 (PDF) EN - English

trading – whether the sale and purchase of property amounted to a trade – intention of taxpayer – to be inferred from all the circumstances – sections 2, 14(1) and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’).  [Decision in Chinese]

D25/13 Download D25/13 (DOC) TC - Traditional Chinese Download D25/13 (PDF) TC - Traditional Chinese

whether gain on disposal of properties chargeable to profits tax – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance.

D23/13 Download D23/13 (DOC) EN - English Download D23/13 (PDF) EN - English
SALARIES TAX    

director’s fee income – source – sections 8(1)(a) and 68(4) of the Inland Revenue Ordinance.

D21/13 Download D21/13 (DOC) EN - English Download D21/13 (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 31.5.2014), 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'