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Volume 3

Publication Date: Mar 1988

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DIGEST OF CASES REPORTED

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  Decision No. Download
APPEALS    

burden of proof - hearing before Board of Review - Commissioner's failures to challenge taxpayer's evidence or produce contrary evidence -whether taxpayer had discharged his burden of proof - whether Board could draw inferences which were contrary to such evidence - s 68(4) of the Inland Revenue Ordinance  

D60/87 Download D60/87 (DOC) - English Download D60/87 (PDF) - English
PENALTY ASSESSMENT    

whether penalties excessive - statement of relevant criteria - s 82A of the Inland Revenue Ordinance  

D58/87 Download D58/87 (DOC) - English Download D58/87 (PDF) - English

whether penalty excessive - discussion of unacceptable excuses - s 82A of the Inland Revenue Ordinance  

D59/87 Download D59/87 (DOC) - English Download D59/87 (PDF) - English

whether penalty excessive - s 82A of the Inland Revenue Ordinance  

D56/87 Download D56/87 (DOC) - English Download D56/87 (PDF) - English
PERSONAL ASSESSMENT    

personal allowances - parent living abroad but paying brief visits to Hong Kong - whether parent a 'permanent resident' of Hong Kong - s 42B(l)(d)(i) of the Inland Revenue Ordinance  

D57/87 Download D57/87 (DOC) - English Download D57/87 (PDF) - English
PROFITS TAX    

accounts of taxpayer - classification of payment as capital item - whether taxpayer could subsequently assert payment is for something else  

D62/87 Download D62/87 (DOC) - English Download D62/87 (PDF) - English

betting wins - whether betting on horse races constituted the carrying on of a trade, profession or business - s 14 of the Inland Revenue Ordinance  

D55/87 Download D55/87 (DOC) - English Download D55/87 (PDF) - English

deductions - payment to extortionist to prevent disruption of business - whether payment capital or revenue - s 16 of the Inland Revenue Ordinance   

D62/87 Download D62/87 (DOC) - English Download D62/87 (PDF) - English

sale of land - redevelopment of capital assets - whether profits were trading gains or realization of capital — s 14 of the Inland Revenue Ordinance  

D60/87 Download D60/87 (DOC) - English Download D60/87 (PDF) - English

sale of letters of entitlement to land - whether profits were trading gains or realization of capital - s 14 of the Inland Revenue Ordinance  

D61/87 Download D61/87 (DOC) - English Download D61/87 (PDF) - English
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