[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.]
|
Decision
No
|
| PENALTY TAX - |
|
| whether or not the taxpayer
had any reasonable excuse for omitting or understating his income
– ss 68(4), 80(2), 82(1) and
82A
of the Inland Revenue Ordinance (‘IRO’) – taxpayer’s duty
to report the correct amount of income – whether or not
carelessness is an excuse for submitting an incorrect return –
whether or not the assessment has exceeded the amount for which
the taxpayer is liable – duty of every taxpayer to pay the
correct amount of tax – whether or not lack of intention to
evade tax is a mitigating factor
|
D56/06
(PDF file)
D56/06 (Word file)
|
| delay in filing the tax
return – ss 68,
82A
and 82B(3) of the Inland Revenue Ordinance (‘IRO’) – whether
the taxpayer has any ‘reasonable excuse’ for the delay –
whether proof of recklessness, or deliberate or persistent default
are required – burden on the taxpayer to prove – whether the
Board should act on bare allegations – directors of the taxpayer
were away from Hong Kong cannot amount to a reasonable excuse -
duty of taxpayer to comply with time limit for filing its tax
return – approach to consider overall circumstances to assess
the amount of additional tax – discretion to order costs is not
confined to appeals which are obviously unsustainable – whether
the conduct of the appeal was frivolous and vexatious
|
D57/06
(PDF file)
D57/06 (Word file)
|
PROFITS TAX -
|
|
| property – investment or
trade
|
D53/06
(PDF file)
D53/06 (Word file)
|
| source of income – garment
manufacturing – procurement fees – whether artificial and
fictitious – whether deductible |
D54/06
(PDF file)
D54/06 (Word file)
|
| whether the selling of the
property and the gain arising therefrom falls within s 14 of the
Inland Revenue Ordinance (‘IRO’) – whether or not this is a
sale of a capital asset – ss 2, 14(1) and 68(4) of the IRO –
whether or not the taxpayer had an intention to trade when it
acquired the subject premises – the taxpayer’s intention has
to be ascertained objectively by reference to the whole of the
surrounding circumstances – the taxpayer’s stated intention
cannot be decisive – burden of proving lies on the taxpayer –
necessary to look at the intentions and the acts of controlling
minds of the company
|
D58/06
(PDF file)
D58/06 (Word file)
|
| assessment and additional
assessment of profits – royalty – bad debts
– salaries – entertainment fees – listing fees –
professional fees – ss 16(1)(d) and 68(4) of Inland Revenue
Ordinance (‘IRO’) [Decision in Chinese]
|
D73/06
(PDF file - Trad. Chinese)
D73/06
(PDF file - Simp. Chinese)
D73/06 (Word file - Trad. Chinese)
D73/06
(Word file - Simp. Chinese)
|
PROPERTY TAX -
|
|
rental income [Decision in
Chinese]
|
D59/06
(PDF file - Trad. Chinese)
D59/06
(PDF file - Simp. Chinese)
D59/06 (Word file - Trad. Chinese)
D59/06
(Word file - Simp. Chinese)
|
rates paid for non-rental
period – burden of proof –
ss 5(1), 5(
1A
), 5B, 59, 60 and 68(4) of the Inland Revenue Ordinance (‘IRO’)
|
D72/06
(PDF file)
D72/06 (Word file)
|
SALARIES TAX -
|
|
| whether or not expenses and
outgoings should be deducted – s 68(4) of the Inland Revenue
Ordinance (‘IRO’) – whether or not the taxpayer has incurred
the alleged expenses and outgoing |
D55/06
(PDF file)
D55/06 (Word file)
|
| whether income arising or
derived from
Hong Kong
|
D60/06
(PDF file)
D60/06 (Word file)
|
| deductions – whether
reference books and CDs purchased by teacher for self study,
improving own teaching quality and for lending to students
deductible ‘expenses’ - ss 12(1)(a), 12(1)(b), 12(2),
12(1)(e), 12(6) and 68(4) of the Inland Revenue Ordinance (‘IRO’).
[Decision in Chinese]
|
D61/06
(PDF file - Trad. Chinese)
D61/06
(PDF file - Simp. Chinese)
D61/06 (Word file - Trad. Chinese)
D61/06
(Word file - Simp. Chinese)
|
| notice of appeal filed
without Determination – whether a valid notice of appeal –
Determination filed out of time – whether extension of time
applicable to filing of Determination – consideration for
granting of extension of time – ss 66(1)(a) and 66(
1A
) of the Inland Revenue Ordinance (‘IRO’)
|
D62/06
(PDF file)
D62/06 (Word file)
|
| practice and procedure –
appeal – absence – s 68 of Inland Revenue Ordinance (‘IRO’)
|
D64/06
(PDF file)
D64/06 (Word file)
|
| whether value of shares
assessable income – what amount of value of the shares should be
assessed – ss 8(1), 9(1), 11B and 68(4) of Inland Revenue
Ordinance (‘IRO’)
|
D65/06
(PDF file)
D65/06 (Word file)
|
| gain realized by exercise of
share option – date of assessment – ss 9(1)(d) and 9(4) of the
Inland Revenue Ordinance (‘IRO’) |
D66/06
(PDF file)
D66/06 (Word file)
|
| appeal out of time –
whether or not there was reasonable cause preventing the taxpayer
from giving notice of appeal within time – home loan interest
deduction – whether loan from developer a ‘home loan’ – ss
26E(9), 66(1), 66(
1A
) of the Inland Revenue Ordinance (‘IRO’)
|
D67/06
(PDF file)
D67/06 (Word file)
|
| where source of income was
located – totality of facts test – whether income should be
fully assessed or partly assessed on a time apportionment basis
– ss 8(1)(a), 8(
1A
)(a) of the Inland Revenue Ordinance (‘IRO’)
|
D68/06
(PDF file)
D68/06 (Word file)
|
| apportionment of assessable
income from settlement award – relate back –
additional assessment of accrued income when received – ss 11B,
11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) – s
10A
of the Employment Ordinance Cap 57 – s 39(3) of the Labour
Tribunal Ordinance Cap 25 [Decision in Chinese]
|
D69/06
(PDF file - Trad. Chinese)
D69/06
(PDF file - Simp. Chinese)
D69/06 (Word file - Trad. Chinese)
D69/06
(Word file - Simp. Chinese)
|
| consideration of termination
of employment agreement – ss 8(1), 9(1)(a), 52(5), 68(2D) and
68(4) of the Inland Revenue Ordinance (‘IRO’)
|
D71/06
(PDF file)
D71/06 (Word file)
|
CASE STATED -
|
|
| application for stating a
case – proper question of law |
D63/06
(PDF file)
D63/06 (Word file)
|
back
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