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Volume 29

Publication Date: Oct 2014

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DIGEST OF CASES REPORTED

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  Decision No. Download
COSTS    

appeal frivolous and vexatious.

D30/13 Download D30/13 (DOC) EN - English Download D30/13 (PDF) EN - English

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

D29/13 Download D29/13 (DOC) TC - Traditional Chinese Download D29/13 (PDF) TC - Traditional Chinese
PENALTY TAX    

delay in filing tax return – sections 51(1), 59(3), 68, 80(2), 82(1), 82A & 82B of the Inland Revenue Ordinance (‘IRO’).

D36/13 Download D36/13 (DOC) EN - English Download D36/13 (PDF) EN - English

late filing of tax return – whether penalty tax imposed was excessive – sections 51(1), 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’).

D35/13 Download D35/13 (DOC) EN - English Download D35/13 (PDF) EN - English

late in submitting tax return – sections 51(1), 59(3), 66(3), 68(4), 68(8), 68(9), 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law.  [Decision in Chinese]

D29/13 Download D29/13 (DOC) TC - Traditional Chinese Download D29/13 (PDF) TC - Traditional Chinese

repeatedly late in submitting tax return – sections 16(1), 17(1), 51(1), 63G, 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.

D30/13 Download D30/13 (DOC) EN - English Download D30/13 (PDF) EN - English
PRACTICE AND PROCEDURE    

hearing and disposal of appeals – absence – section 68 of IRO.

D37/13 Download D37/13 (DOC) EN - English Download D37/13 (PDF) EN - English
PROFITS TAX    

commissions to agents – whether deductible – agency agreements – whether sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(b), 61A of the IRO.

D32/13 Download D32/13 (DOC) EN - English Download D32/13 (PDF) EN - English

whether capital expenditure on the assets can be deducted from assessment – sections 16G and 39E of the Inland Revenue Ordinance (‘IRO’) – whether the assets will be regarded as under a lease – subsidiary nature of the user.

D31/13 Download D31/13 (DOC) EN - English Download D31/13 (PDF) EN - English
SALARIES TAX    

housing benefits – appellant entering into tenancy agreements to rent property owned by company controlled by spouse – rental paid by housing benefits – whether genuine landlord and tenant relationship – whether transaction artificial and fictitious – whether transaction conferring tax benefit on appellant – section 15 of the Stamp Duty Ordinance (Chapter 117) – sections 8, 9, 61, 61A and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’).

D34/13 Download D34/13 (DOC) EN - English Download D34/13 (PDF) EN - English

settlement payment – whether capital in nature – whether legal fee deductible – sections 8, 9 and 12 of the Inland Revenue Ordinance (‘IRO’).

D33/13 Download D33/13 (DOC) EN - English Download D33/13 (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 31.8.2014), please click here.

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