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Volume 30 First Supplement

Publication Date: Feb 2016

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

the item of total amount in the tax return was left blank – whether or not an unintentional error and without the intention to cover up salary income would be a reasonable ground of appeal or defence – sections 82(A) and 68(9) of the Inland Revenue Ordinance – the Board must consider the matters de novo and exercise its full functions [Decision in Chinese]

D26/14 Download D26/14 (DOC) TC - Traditional Chinese Download D26/14 (PDF) TC - Traditional Chinese
PROFITS TAX    

appellant company acting as ‘middleman’ between two foreign companies – substantial trade activities performed by common staff of the foreign companies outside Hong Kong – whether profits derived assessable to profits tax in Hong Kong – sections 2(1), 14(1) and 68(c) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese]

D25/14 Download D25/14 (DOC) TC - Traditional Chinese Download D25/14 (PDF) TC - Traditional Chinese

extension of time for lodging notice of appeal – sections 2, 66 and 71 of the Inland Revenue Ordinance (‘IRO’)

D21/14 Download D21/14 DOC - English Download D21/14 PDF - English
SALARIES TAX    

deductions – uniform laundry expenses – standard amount of deduction – reduced amount after considering average expenses incurred by policemen – whether the Commissioner was wrong to reduce the standard deduction – Inland Revenue Ordinance (‘the Ordinance’) section 12(1) [Decision in Chinese]

D23/14 Download D23/14 (DOC) TC - Traditional Chinese Download D23/14 (PDF) TC - Traditional Chinese

early retirement – ex-gratia payment – payment in lieu of notice – sections 31R, 31RA, 31S, 31V(1) and 31Y of the Employment Ordinance – sections 8(1), 9(1) and 68(4) of the Inland Revenue Ordinance

D22/14 Download D22/14 DOC - English Download D22/14 PDF - English

severance payment – sections 8, 9, 11B, 11C, 11D(b) and 68(4) of the Inland Revenue Ordinance – section 31B(1) of the Employment Ordinance

D24/14 Download D24/14 DOC - English Download D24/14 PDF - 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 30.11.2015), please click here.

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