Print

Volume 29 Second Supplement

Publication Date: Apr 2015

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

DIGEST OF CASES REPORTED

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

  Decision No. Download
APPEAL OUT OF TIME    

whether the Board should extend the time for appeal – the Appellant failed to put forward any specified or reasonable reason – section 66 and 66(1A) of the Inland Revenue Ordinance.  [Decision in Chinese]

D3/14 Download D3/14 (DOC) TC - Traditional Chinese Download D3/14 (PDF) TC - Traditional Chinese
PROFITS TAX    

capital or trading/business – sections 2, 14, 66(3), 68(4), 68(7) and 68(9) of the Inland Revenue Ordinance (Chapter 112).

D2/14 Download D2/14 (DOC) EN - English Download D2/14 (PDF) EN - English

depreciation allowance – plant and machinery used by another person wholly outside Hong Kong – whether appellant’s operation done in Hong Kong – whether plant and machinery entitled to depreciation allowance – whether adverse costs order be imposed – sections 2, 14, 16, 16G, 17, 18F, 36, 37A, 39B, 39E, 64, 68(4) and 70 of the Inland Revenue Ordinance (‘IRO’).

D7/14 Download D7/14 (DOC) EN - English Download D7/14 (PDF) EN - English

sale of property – no allegation on the intended user – onus of proof on the appellant – sections 2(1), 14 and 68 of the Inland Revenue Ordinance.

D1/14 Download D1/14 (DOC) EN - English Download D1/14 (PDF) EN - English
SALARIES TAX    

allowance – dependent brother or dependent sister allowance – whether the Appellant had sole or dominant care of his elder brother – section 30B of the Inland Revenue Ordinance (‘the Ordinance’).  [Decision in Chinese]

D3/14 Download D3/14 (DOC) TC - Traditional Chinese Download D3/14 (PDF) TC - Traditional Chinese

company directorship – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance – distinction between an office and an employment in salaries tax – whether or not the sum is from an office – whether or not the sum arose in or derived from Hong Kong.

D8/14 Download D8/14 (DOC) EN - English Download D8/14 (PDF) EN - English

whether services rendered outside Hong Kong – sections 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance.

D5/14 Download D5/14 (DOC) EN - English Download D5/14 (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 28.2.2015), 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'