Decision No
 

D71/05 (PDF file - Trad. Chinese)

D71/05 (PDF file - Simp. Chinese)

D71/05 (Word file - Trad. Chinese)

D71/05 (Word file - Simp. Chinese)

D78/05 (Word file)

D4/06 (Word file)

whether or not the sale of small house is a trade activity – whether or not the stated intention was realistic and realizable – badges of trade – the time to have the intention to trade to ascertain the market value of the small house as the cost to calculate the profits.  [Decision in Chinese]
 

D73/05 (PDF file - Trad. Chinese)

D73/05 (PDF file - Simp. Chinese)

D73/05 (Word file - Trad. Chinese)

D73/05 (Word file - Simp. Chinese)

sale of rebuilt residential property – intention at the time of rebuilding – onus of proof on the appellant – ss 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’).  [Decision in Chinese]
 

D74/05 (PDF file - Trad. Chinese)

D74/05 (PDF file - Simp. Chinese)

D74/05 (Word file - Trad. Chinese)

D74/05 (Word file - Simp. Chinese)

practice & procedure –language of proceedings – whether proceedings ought to be conducted in Chinese or English – bias – recusal application – s 68( 1A )(a) of the Inland Revenue Ordinance (‘IRO’) – whether appeal should be dismissed or withdrawn
 

D75/05 (Word file)

onus wholly on the appellant to show the assessment excessive or incorrect – ss 16(1), 17(1)(a) and 68(4) of the Inland Revenue Ordinance (‘IRO’).
 

D1/06 (Word file)

sources of the trading profits and commission income – whether the ‘profits arising in or derived from’ Hong Kong - claim for deduction of expenses related to the dismissal of a director – whether the expenditure incurred ‘in the production of profits’ – the validity of additional assessments - whether the additional assessments involve ‘re-opening of any matter which has been determined on objection or appeal for the year’ – application for leave to rely on further grounds – whether the proposed amendments are sufficiently intelligible with adequate particularity - ss 14(1), 16(1), 50, 60, 64(3)&(4), 66(3), 68(4), 68(9) and 70 of the Inland Revenue Ordinance (‘IRO’).
 

D10/06 (Word file)

claims for the deduction of home loan interest – delay of the Inland Revenue Department to notify the taxpayer – ss 26E and 60(1) of the Inland Revenue Ordinance (‘IRO’) – whether or not a beneficial owner of an interest in the property in question can claim for home loan interest

D70/05 (Word file)

whether or not the sum of money is severance payment which is exempted from salaries tax – the nature of the sum of money – ss 6(2)(c), 32A (1)(c) and 32B of the Employment Ordinance – whether or not live difficulties can be a reason to have exemption from salaries tax.  [Decision in Chinese]

D72/05 (PDF file - Trad. Chinese)

D72/05 (PDF file - Simp. Chinese)

D72/05 (Word file - Trad. Chinese)

D72/05 (Word file - Simp. Chinese)

home loan interest deduction – ss 26E & 26F of the Inland Revenue Ordinance (‘IRO’) – whether loan of money applied wholly or in part for the acquisition of a dwelling – whether appellant discharged burden of showing assessments were excessive
 

D76/05 (Word file)

home loan interest deduction – ss 26E & 26F of the Inland Revenue Ordinance (‘IRO’) – whether loan of money applied wholly or in part for the acquisition of a dwelling – whether appellant discharged burden of showing assessments were excessive
 

D77/05 (Word file)

income from an employment of profit in Hong Kong – exclusion where services all rendered and performed outside Hong Kong – s 8( 1A )(b) of the Inland Revenue Ordinance (‘IRO’)
 

D79/05 (Word file)

home loan interest deduction – beneficial owner as opposed to legal (registered) owner – ss 2 and 26E of the Inland Revenue Ordinance (‘IRO’)
 

D80/05 (Word file)

services rendered ordinarily outside Hong Kong except on one occasion – whether exemption – Inland Revenue Ordinance (‘IRO’) s 8( 1A )
 

D2/06 (Word file)

refund of rent or financial assistance – intention of making payment – Inland Revenue Ordinance (‘IRO’) ss 9(1)(a) and 9( 1A )(ii)

D3/06 (Word file)

cash allowance or refund of rent – Inland Revenue Ordinance (‘IRO’) ss 9(1)(a) and 9( 1A )(a)

D5/06 (Word file)

time apportionment for employment outside Hong Kong – double taxation – ss 8(1)(a), 8( 1A )(a) and 68(8) of the Inland Revenue Ordinance (‘IRO’)
 

D6/06 (Word file)

home loan interest deductions – ss 26E, 26F , 60 and 68(4) of the Inland Revenue Ordinance (‘IRO’)
 

D8/06 (Word file)

home loan interest deductions
 

D9/06 (Word file)

home loan interest – a distinction between legal ownership and beneficial ownership - amount of deduction of mortgage interest paid in respect of a property held by the spouse of a joint-tenant - s 26E(1) of the Inland Revenue Ordinance (‘the IRO’)
 

D11/06 (Word file)

whether the assessment appealed against is excessive or incorrect – the onus of proof is on the appellant - s 68(4), (8)(a) of the Inland Revenue Ordinance (‘the IRO’)
 

D12/06 (Word file)