[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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repeated failure to
file tax return - family circumstances - ill health of children
- s 82A of the Inland Revenue Ordinance, Chapter 112
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D91/99
(PDF file)
D91/99
(Word file)
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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')
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D112/99
(PDF file)
D112/99
(Word file)
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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
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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
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D118/99
(PDF file)
D118/99
(Word file)
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PERSONAL ASSESSMENT TAX-
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deduction for mortgage interest - ss
42(1) and 42(2)(b) of the Inland Revenue Ordinance
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D86/99
(PDF file)
D86/99
(Word file)
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| deductible - loan borrowed for the purpose
of producing income - s 42(1) of the Inland Revenue Ordinance, Chapter
112
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D90/99
(PDF file)
D90/99
(Word file)
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PROFITS TAX -
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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
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D79/99
(PDF file)
D79/99
(Word file)
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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
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D83/99
(PDF file)
D83/99
(Word file)
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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
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D84/99
(PDF file)
D84/99
(Word file)
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consultancy fee -
recipient company almost wholly owned by the taxpayer - whether
deductible expense - artificial arrangements - s 61 of the Inland
Revenue Ordinance (the 'IRO')
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D94/99
(PDF file)
D94/99
(Word file)
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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')
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D96/99
(PDF file)
D96/99
(Word file)
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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
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D106/99
(PDF file)
D106/99
(Word file)
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asset betterment statement
- burden on taxpayer to show it incorrect or excessive
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D109/99
(PDF file)
D109/99
(Word file)
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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
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D117/99
(PDF file)
D117/99
(Word file)
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real property - whether
the gains arising from the disposal of a property was liable for
profits tax
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D119/99
(PDF file)
D119/99
(Word file)
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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
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D123/99
(PDF file)
D123/99
(Word file) |
SALARIES TAX -
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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
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D88/99
(PDF file)
D88/99
(Word file)
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severance payment
- whether taxable because of immediate re-engagement
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D104/99
(PDF file)
D104/99
(Word file)
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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
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D105/99
(PDF file)
D105/99
(Word file)
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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')
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D116/99
(PDF file)
D116/99
(Word file) |
back
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