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Volume 29 Third Supplement

Publication Date: Jul 2015

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

section 69(1) of the Inland Revenue Ordinance (‘IRO’).

D10/14 Download D10/14 (DOC) - English Download D10/14 (PDF) - English
PRACTICE AND PROCEDURE    

language of proceedings – appellant preferring ‘Cantonese’ as language of proceedings – whether the Board bound to adopt ‘Cantonese’ as language of proceedings – sections 2, 3(1) and 5 of the Official Languages Ordinance (Chapter 5) (‘OLO’).

D14/14 Download D14/14 (DOC) - English Download D14/14 (PDF) - English
PROFITS TAX    

appellant obtaining loan to finance working capital and property upgrades – interest expense arising from loan – whether loan interest deductible – sections 16(1)(a), 17(1)(b), 25, 61 and 61A of the Inland Revenue Ordinance (Chapter 112) (‘IRO’).

D14/14 Download D14/14 (DOC) - English Download D14/14 (PDF) - English

engaging in a trade – whether the Appellant held property as a capital asset or for a trade – section 14(1) of the Inland Revenue Ordinance (‘IRO’).

D11/14 Download D11/14 (DOC) - English Download D11/14 (PDF) - English

expenses – whether bona fide incurred in the production of chargeable profits – whether sole or dominant purpose to obtain a tax benefit – late amendment to grounds of appeal – sections 16, 61A, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’).

D4/14 Download D4/14 (DOC) - English Download D4/14 (PDF) - English

pre-condition to state a case – proper question of law should be specified by the applicant – the Board had the responsibility to decline to state a case if the question of law was not proper for the court to consider.  [Decision in Chinese]

D13/14 Download D13/14 (DOC) TC - Traditional Chinese Download D13/14 (PDF) TC - Traditional Chinese

whether gains arising from the disposal of capital asset – sections 2(1), 14(1), 66(3), 68(4) and 68(9) of the Inland Revenue Ordinance.  [Decision in Chinese]

D9/14 Download D9/14 (DOC) TC - Traditional Chinese Download D9/14 (PDF) TC - 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 31.5.2015), please click here.

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