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Volume 30 Second Supplement

Publication Date: Jun 2016

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

application for stating a case – proper question of law – section 69(1) of the Inland Revenue Ordinance

D2/15 Download D2/15 (DOC) EN - English Download D2/15 (PDF) EN - English
COSTS    

wasting the resources of the Board – section 68(9) of the Inland Revenue Ordinance [Decision in Chinese]

D27/14 Download D27/14 (DOC) TC - Traditional Chinese Download D27/14 (PDF) TC - Traditional Chinese
EXTENSION OF TIME    

reasonable cause – sections 58 and 82B of the Inland Revenue Ordinance  [Decision in Chinese]

D27/14 Download D27/14 (DOC) TC - Traditional Chinese Download D27/14 (PDF) TC - Traditional Chinese
PENALTY TAX    

income understated – sections 68(4), 70, 82, 82A and 82B of the Inland Revenue Ordinance [Decision in Chinese]

D27/14 Download D27/14 (DOC) TC - Traditional Chinese Download D27/14 (PDF) TC - Traditional Chinese
PROFITS TAX    

appellant failing to furnish tax returns within time limit – appellant honestly but mistakenly relying on tax representative’s advice that it was unnecessary to file tax returns unless having profit – whether an ‘error’ in the return within first limb of section 70A – whether ‘arithmetical error or omission in calculation’ within second limb of section 70A – when an assessment becoming final and conclusive – whether IRD acting in bad faith – whether assessment unreasonable – sections 5(1A), 14, 51, 59, 64, 68, 70 and 70A of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

D3/15 Download D3/15 (DOC) EN - English Download D3/15 (PDF) EN - English

source of profits – sections 2(1) and 14(1) of the Inland Revenue Ordinance

D28/14 Download D28/14 (DOC) EN - English Download D28/14 (PDF) EN - English
SALARIES TAX    

appeal against assessment – lodging an appeal to the Board out of time – whether leave should be given – section 66(1A) of the Inland Revenue Ordinance (‘IRO’)

D1/15 Download D1/15 (DOC) EN - English Download D1/15 (PDF) EN - English

whether the sum received was a refund of rent – whether the sum must be deductible from the income – whether the sum was wholly and exclusively and necessarily incurred in the production of the assessable income

D30/14 Download D30/14 (DOC) EN - English Download D30/14 (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 31.3.2016), please click here.

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