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Volume 30 Third Supplement

Publication Date: Aug 2016

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DIGEST OF CASES REPORTED

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  Decision No. Download
APPEAL OUT OF TIME    

appeal against assessment – whether Notice of Appeal lodged out of time – whether leave to extend time should be given – section 66 of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

D9/15 Download D9/15 (DOC) TC - Traditional Chinese Download D9/15 (PDF) TC - Traditional Chinese
COSTS    

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

D8/15 Download D8/15 (DOC) TC - Traditional Chinese Download D8/15 (PDF) TC - Traditional Chinese
PENALTY TAX    

informing the Commissioner in writing not later than 4 months after the end of the basis period – late in furnishing return – sections 51, 66(3), 68(4), 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance [Decision in Chinese]

D8/15 Download D8/15 (DOC) TC - Traditional Chinese Download D8/15 (PDF) TC - Traditional Chinese
PROFITS TAX    

failing to file tax return – estimated assessment – notice of appeal out of time – section 66(1A) of the Inland Revenue Ordinance – whether or not the director’s absence from Hong Kong had prevented the Appellant from filing the notice of appeal within time – whether or not it took time for legal consultation on the subject matter could be reasonable cause for exercising discretion to extend the time period – deadlock and disputes between parties and difficulties in finalizing its accounts

D6/15 Download D6/15 (DOC) EN - English Download D6/15 (PDF) EN - English

locality of profits –sections 2(1), 14(1) and 68(9) of the Inland Revenue Ordinance (Chapter 112)

D4/15 Download D4/15 (DOC) EN - English Download D4/15 (PDF) EN - English

profit from sale of property – whether engaged in trade – whether Appellant intended to buy property as retirement home – section 14(1) of the IRO [Decision in Chinese]

D9/15 Download D9/15 (DOC) TC - Traditional Chinese Download D9/15 (PDF) TC - Traditional Chinese
SALARIES TAX    

appeal out of time – appellant requiring time to search for witness – appellant allegedly informing the department about change of address – appellant paying tax in PRC – whether the Board should exercise discretion in granting time extension – whether appellant discharging his burden of proof – sections 58(2), 66(1), 66(1A) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese]

D5/15 Download D5/15 (DOC) TC - Traditional Chinese Download D5/15 (PDF) TC - Traditional Chinese

termination of employment – payment in lieu of a discretionary bonus – notional share option gain – relevant date for the computation of the notional gain – sections 8(1) and 9 of the Inland Revenue Ordinance

D7/15 Download D7/15 (DOC) EN - English Download D7/15 (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 31.5.2016), please click here.

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