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Board of Review Decisions

VOLUME 14

THIRD SUPPLEMENT

[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 31.5.2000), please click here.

 

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DIGEST OF CASES REPORTED

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Decision No
 

PENALTY TAX -
 

repeated failure to file tax return - family circumstances - ill health of children - s 82A of the Inland Revenue Ordinance, Chapter 112
 

D91/99 (PDF file)

D91/99 (Word file)

 

failure to submit a profits tax return within the stipulated period - unintentional delay - penalty in the rate of 10% of the tax undercharged under s 82A of the Inland Revenue Ordinance (the 'IRO')
 

D112/99 (PDF file)

D112/99 (Word file)

 

income was understated in two years of assessment - reliance placed upon this employer's return for full compliance of his obligation - absence of an intention to understate any income - whether long absence from Hong Kong is a reasonable excuse for the omission or understatement - whether penalty at the rate of 15% under s 82A of the Inland Revenue Ordinance (the 'IRO') excessive
 

D113/99 (PDF file)

D113/99 (Word file)

s 82A of the Inland Revenue Ordinance - whether no accounting experience and lack of criminal intent are factors for reduction

 

D118/99 (PDF file)

D118/99 (Word file)

 

PERSONAL ASSESSMENT TAX-
 
deduction for mortgage interest - ss 42(1) and 42(2)(b) of the Inland Revenue Ordinance
 

D86/99 (PDF file)

D86/99 (Word file)

 

 

deductible - loan borrowed for the purpose of producing income - s 42(1) of the Inland Revenue Ordinance, Chapter 112

 

D90/99 (PDF file)

D90/99 (Word file)

 

PROFITS TAX -
 

sale of property - whether for long term investment or used as a trading asset - ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance, Chapter 112
 

D79/99 (PDF file)

D79/99 (Word file)

 

sale of property - change of the intention of purchase - whether audited accounts truly reflect the state of affairs of the company concerned - urgency in the preparation of the account - lack of contemporaneous document to support
 

D83/99 (PDF file)

D83/99 (Word file)

 

acquisition and sale of property - intention of purchaser at time of acquisition - burden of proof on taxpayer purchaser - whether tax chargeable on the profits of sale
 

D84/99 (PDF file)

D84/99 (Word file)

 

consultancy fee - recipient company almost wholly owned by the taxpayer - whether deductible expense - artificial arrangements - s 61 of the Inland Revenue Ordinance (the 'IRO')
 

D94/99 (PDF file)

D94/99 (Word file)

 

whether profits from the sale of a property assessable to profits tax - whether 'prevented' from giving the requisite notice of appeal - ss 66 and 68(4) of the Inland Revenue Ordinance (the 'IRO')
 

D96/99 (PDF file)

D96/99 (Word file)

 

sale of property - whether profits derived from the sale of the property assessable to profits tax - intention at the time of acquisition - whether the taxpayer is necessary to show a pressing need to purchase or to sell - s 14 of the Inland Revenue Ordinance
 

D106/99 (PDF file)

D106/99 (Word file)

 

asset betterment statement - burden on taxpayer to show it incorrect or excessive
 

D109/99 (PDF file)

D109/99 (Word file)

 

real property - whether the gains arising from the disposal of a property was liable for profits tax - ss 2, 14 and 68(4) of the Inland Revenue Ordinance
 

D117/99 (PDF file)

D117/99 (Word file)

 

real property - whether the gains arising from the disposal of a property was liable for profits tax
 

D119/99 (PDF file)

D119/99 (Word file)

 

 

acquisition of property - intention at time of purchase - burden of proof on purchaser to establish that property purchased for long term investment - whether tax chargeable upon revaluation of property - ss 2(1), 14 and 68(4) of the Inland Revenue Ordinance
 

D123/99 (PDF file)

D123/99 (Word file)

SALARIES TAX -
 

deduction - expenses for self education - 'paid in the year of assessment' - ss 2(1), 12(1)(a), 12(1)(e) and 12(6)(d)(i) (A) to (F) of the Inland Revenue Ordinance (the 'IRO'), Chapter 112
 

D88/99 (PDF file)

D88/99 (Word file)

 

severance payment - whether taxable because of immediate re-engagement
 

D104/99 (PDF file)

D104/99 (Word file)

 

 

deductions claimed in respect of certain payments - notice of appeal not filed in time - whether time for filing ought to be extended - discretion of the Board - s 66(1A) of the Inland Revenue Ordinance
 

D105/99 (PDF file)

D105/99 (Word file)

 

allowable deductions - dependent parent allowance - whether the dependent parent was ordinarily residing in Hong Kong in the relevant year of assessment - whether taxpayer entitled to claim deductions - s 30 of the Inland Revenue Ordinance (the 'IRO')
 

D116/99 (PDF file)

D116/99 (Word file)

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