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Volume 30

Publication Date: Nov 2015

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

additional assessment – specified capital expenditure – lease – depreciation allowance – amount of loss carried forward – bad debts – correction of error in assessment – source of profits – sections 2, 14, 16, 16G, 18F, 19C, 33A, 39B, 39E, 60(1), 64, 68(4), 70 and 70A ofthe Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]

D15/14 Download D15/14 (DOC) TC - Traditional Chinese Download D15/14 (PDF) TC - Traditional Chinese

money lender – loan to a related company – whether a money lending transaction – whether in the ordinary course of money lending business – whether deductible – whether consent to proposed amendments to the Statement of Grounds of Appeal – sections16(1)(d), 66(3), 70A and 68(4) of the Inland Revenue Ordinance (‘IRO’)

D18/14 Download D18/14 (DOC) EN - English Download D18/14 (PDF) EN - English

operation generating profits – whether manufacturing is part of the appellant’s operation – section 14 of the Inland Revenue Ordinance (‘IRO’)

D19/14 Download D19/14 (DOC) EN - English Download D19/14 (PDF) EN - English

return of assessment – failure to claim offshore profits – whether assessment excessive because of error or omission – whether relief should be granted – section 70A of the IRO

D19/14 Download D19/14 (DOC) EN - English Download D19/14 (PDF) EN - English

sale of landed property – rebuilding allowance and deduction of consulting fee and rental expenses – whether profits derived from sale of property capital in nature – whether granting of rebuilding allowance capital in nature – whether consulting fees and rental expenses deductible – sections 16, 17, 36 and 61 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’).

D17/14 Download D17/14 (DOC) EN - English Download D17/14 (PDF) EN - English
PROPERTY TAX    

advanced rent from the following year of assessment – sections 5B, 66 and 68 of the Inland Revenue Ordinance (Chapter 112) – sections 3 and 4 of the Apportionment Ordinance (Chapter 18)  [Decision in Chinese]

D16/14 Download D16/14 (DOC) TC - Traditional Chinese Download D16/14 (PDF) TC - Traditional Chinese
SALARIES TAX    

appellant in absentia – sections 68 and 82B of the Inland Revenue Ordinance – whether an appellant can prosecute an appeal in writing – whether the Board have jurisdiction to hear the appeal

D20/14 Download D20/14 (DOC) EN - English Download D20/14 (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 31.8.2015), please click here.

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