[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.]
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Decision
No
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PENALTY TAX -
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late filing of profits tax return - more tax had been paid - quantum of penalty - s 82A of Inland Revenue Ordinance
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D105/95
(PDF file)
D105/95
(Word file) |
filing incorrect profits tax returns - additional tax - whether excessive - s 82A of Inland Revenue Ordinance
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D112/95
(PDF file)
D112/95
(Word file) |
filing incorrect salaries tax return - s 82A of Inland Revenue Ordinance
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D113/95
(PDF file)
D113/95
(Word file) |
omission from tax return of one of two sources of salary - omission claimed to be simple mistake due to change of job - whether penalty tax of 25% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B
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D126/95
(PDF file)
D126/95
(Word file) |
late filing of profits tax return - quantum of penalty tax - s 82A of Inland Revenue Ordinance
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D131/95
(PDF file)
D131/95
(Word file) |
submitting incorrect salaries tax returns - additional tax - s 82A of Inland Revenue Ordinance
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D3/96
(PDF file)
D3/96
(Word file) |
late lodgment of profits tax return - delay in lodgment claimed to be due to difficuties in finalizing accounts - whether penalty tax of 9.17% excessive in the circumstances - Inland Revenue Ordinance ss 82A and 82B
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D16/96
(PDF file)
D16/96
(Word file) |
PROFITS TAX -
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purchase of land, development and sale of units in second phase of an industrial building - proceeds of sale used to repay costs of financing - whether trade or disposal of a capital asset - whether change of intention during construction - Inland Revenue Ordinance s 14
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D116/95
(PDF file)
D116/95
(Word file) |
garment trading - taxpayer as a link between manufacturers and companies outside Hong Kong - source of profit - s 14 of Inland Revenue Ordinance
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D2/96
(PDF file)
D2/96
(Word file) |
garment manufacturing and trading company - exchange losses - whether deductible or not
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D5/96
(PDF file)
D5/96
(Word file) |
royalties - trade mark - used in Hong Kong - s 15(1)(b) - s 70A of the Inland Revenue Ordinance
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D23/96
(PDF file)
D23/96
(Word file) |
SALARIES TAX -
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s 8(1) - employment by Hong Kong company - income arising in or derived from Hong Kong; and s 8(1A)(1B) - employment by overseas company - apportionment of time in and out of Hong Kong - calculation of part days and non-working days
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D1/96
(PDF file)
D1/96
(Word file) |
back
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