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Volume 28

Publication Date: Oct 2013

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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’)

D51/12 Download D51/12 (DOC) - English Download D51/12 (PDF) - English
EXTENSION OF TIME    

reasonable cause – sections 58, 66(1) and 66(1A) of the Inland Revenue Ordinance (‘the IRO’). [Decision in Chinese]

D52/12 Download D52/12 (DOC) - Traditional Chinese Download D52/12 (PDF) - Traditional Chinese
PROFITS TAX    

appellant submitting tax return out of time – defence of ‘reasonable excuse’ – whether appellant had reasonable excuse – whether additional tax excessive – sections 51, 58, 59, 66(3), 68, 80, 82, 82A(1) and 82B of the Inland Revenue Ordinance (Cap112) (‘the IRO’). [Decision in Chinese]

D50/12 Download D50/12 (DOC) - Traditional Chinese Download D50/12 (PDF) - Traditional Chinese

depreciation allowance of assets of the factory set up in Mainland China – whether deductible as subcontracting fee – sections 16G, 34, 33A, 37, 37A of the Inland Revenue Ordinance (‘the IRO’).

D54/12 Download D54/12 (DOC) - English Download D54/12 (PDF) - English

loss carried forward – bank overdraft interest expenses – sections 16, 17(1)(b), 19C(4), 59(3), 64(1), 68(4) and 70 of the Inland Revenue Ordinance (‘the IRO’); section 2A(2) of the Inland Revenue Rules. [Decision in Chinese]

D48/12 Download D48/12 (DOC) - Traditional Chinese Download D48/12 (PDF) - Traditional Chinese
PROPERTY TAX    

management fee, government rent and repairs – sections 5, 5B(2), 64 and 68(9) of the Inland Revenue Ordinance. [Decision in Chinese]

D46/12 Download D46/12 (DOC) - Traditional Chinese Download D46/12 (PDF) - Traditional Chinese

tenancy agreement terminated by agreement within first month – whether tenancy agreement void ab initio – whether property tax chargeable to the whole month – whether Commissioner could change its position on assessment after lodging of grounds of appeal – whether authorities in the United Kingdom regarding apportionment applicable to the Board – sections 3 and 4 of Apportionment Ordinance (Cap 18) – sections 5, 5B and 68 of the Inland Revenue Ordinance (Cap 112) (‘the IRO’).

D49/12 Download D49/12 (DOC) - English Download D49/12 (PDF) - English
SALARIES TAX    

deduct medical insurance premium –– section 8(1), 9, 12(1)(a) and 68(4) of the IRO. [Decision in Chinese]

D52/12 Download D52/12 (DOC) - Traditional Chinese Download D52/12 (PDF) - Traditional Chinese

deduction of rental expenses – sections 12(1)(a) and 68(4) of the Inland Revenue Ordinance. [Decision in Chinese]

D47/12 Download D47/12 (DOC) - Traditional Chinese Download D47/12 (PDF) - Traditional Chinese

deductions – whether the Appellant could deduct composition fees from income – whether composition fees were wholly, exclusively and necessarily incurred in the production of assessable income – whether the Appellant sought to deduct expenses of self-education within the limitation period – the Ordinance sections 12(1), 64, 68(4), 70 and 70A(1). [Decision in Chinese]

D55/12 Download D55/12 (DOC) - Traditional Chinese Download D55/12 (PDF) - Traditional Chinese

income – whether the education subsidies granted by the employer should be assessed as income – whether the Commissioner assessed tax within the limitation period – Inland Revenue Ordinance (‘the Ordinance’) sections 8(1), 9(1), 11B and 11D. [Decision in Chinese]

D55/12 Download D55/12 (DOC) - Traditional Chinese Download D55/12 (PDF) - Traditional Chinese

whether or not the income in the period of time assigned to work overseas was exempted from salaries tax – sections 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance – in order to find out the source of income the first thing to consider was the employment contract – 60 days rule. [Decision in Chinese]

D53/12 Download D53/12 (DOC) - Traditional Chinese Download D53/12 (PDF) - Traditional Chinese

 

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 31.8.2013), please click here.

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