[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 - |
|
| fail
to attend hearing without written application – ss 68,
82A
(4) and 82B of the Inland Revenue Ordinance (‘IRO’)
|
D75/06
(PDF file)
D75/06 (Word file)
|
| assessment
of additional tax for understating profits chargeable to tax –
whether there was any reasonable excuse – whether the additional
assessment was excessive – s
82A
(4) of the Inland Revenue Ordinance (‘IRO’)
|
D79/06
(PDF file)
D79/06 (Word file)
|
| additional
assessment for understating salary income – whether there was
any reasonable excuse – whether the additional assessment was
excessive – ss 68(4),
82A
(1), 82B(3) of the Inland Revenue Ordinance (‘IRO’)
|
D80/06
(PDF file)
D80/06 (Word file)
|
| s
9A
, 68(9) and
82A
of the Inland Revenue Ordinance (‘IRO’) – service companies
– personal belief that income to the service companies is not
employment income is not reasonable excuse – appellant’s
conduct of an appeal is a factor to consider whether to make an
order for costs
|
D5/07
(PDF file)
D5/07 (Word file)
|
PROFITS TAX -
|
|
| transaction
entered into or carried out for the sole or dominant purpose of
obtaining tax benefits – s
61A
of Inland Revenue Ordinance (‘IRO’)
|
D83/06
(PDF file)
D83/06 (Word file)
|
| whether
notice of appeal filed in time – notice of appeal not
accompanied with the attachments referred to in the written
determination – whether notice of appeal valid – deductible
expenditures – burden of proof – ss 66(1)(A) and 68(4) of
Inland Revenue Ordinance (‘IRO’)
[Decision in Chinese]
|
D91/06
(PDF file - Trad. Chinese)
D91/06
(PDF file - Simp. Chinese)
D91/06 (Word file - Trad. Chinese)
D91/06
(Word file - Simp. Chinese) |
| notice
of appeal filed within
time yet without a copy of the determination – whether jurisdiction to grant extension of time – s
66(1) and 66(
1A
) of the Inland Revenue Ordinance (‘IRO’)
|
D2/07
(PDF file)
D2/07 (Word file)
|
| whether
or not the management fee was deductible – s 66(3) and 68(9) of
the Inland Revenue Ordinance (‘IRO’) – principles on whether
or not to allow additional ground on appeal – burden of proof
|
D3/07
(PDF file)
D3/07 (Word file)
|
| whether
expenses deductible – entertainment – commission – payment
upon guarantee [Decision in Chinese]
|
D9/07
(PDF file - Trad. Chinese)
D9/07
(PDF file - Simp. Chinese)
D9/07 (Word file - Trad. Chinese)
D9/07
(Word file - Simp. Chinese)
|
SALARIES TAX -
|
|
| assessment
practice –
ss 26E, 60(1), 64(2) and 68(9) of the Inland Revenue Ordinance
(‘IRO’) [Decision in Chinese] |
D74/06
(PDF file - Trad. Chinese)
D74/06
(PDF file - Simp. Chinese)
D74/06 (Word file - Trad. Chinese)
D74/06
(Word file - Simp. Chinese)
|
| interposition
of service company – whether the transactions are artificial or
fictitious – ss
9A
, 61 of the Inland Revenue Ordinance (‘IRO’)
|
D78/06
(PDF file)
D78/06 (Word file)
|
| deductible
expenses – dependent parent allowances – professional
indemnity insurance – expenses of self-education – ss 33(1),
33(2), 12(1)(a), 12(1)(e) and 12(6) of the Inland Revenue
Ordinance (‘IRO’)
|
D82/06
(PDF file)
D82/06 (Word file)
|
| spouse
allowance – child allowance – ss 42B(1)(b) and
43A
of Inland Revenue Ordinance (‘IRO’) (repealed) [Decision in
Chinese]
|
D88/06
(PDF file - Trad. Chinese)
D88/06
(PDF file - Simp. Chinese)
D88/06 (Word file - Trad. Chinese)
D88/06
(Word file - Simp. Chinese)
|
| practice
and procedure – hearing and disposal of
appeals – absence – s 68 of Inland Revenue Ordinance (‘IRO’)
|
D89/06
(PDF file)
D89/06 (Word file)
|
| late
appeal – s 66(
1A
) of the Inland Revenue Ordinance (‘IRO’) – burden of proof
to show that he was prevented from filing a timely appeal –
taxpayer’s ignorance of obligation to observe time limit is not
a ground
|
D4/07
(PDF file)
D4/07 (Word file)
|
| practice and procedure – failure to attend appeal
hearing – no reasonable cause shown – no application for
hearing in absence – s 68(2),(2B) and (2D) of the Inland Revenue
Ordinance (‘IRO’) |
D6/07
(PDF file)
D6/07 (Word file)
|
| whether
or not the rent and the holiday expenses paid by the employer be
subject to taxable income – s 8(1)(a), 9(1), 9(
1A
)(a), 9(1)(a)(i) and (ii) of the Inland Revenue Ordinance (‘IRO’)
– the Board has no power to amend the facts or evidence that
have already happened – IRO has no section to directly deduct
rent from income – for taxpayer to prove that the rent was paid
or refund by the employer – actual expenditure on holiday
expenses could not be reason to change part of the salary payment
to become holiday expenses [Decision in Chinese]
|
D8/07
(PDF file - Trad. Chinese)
D8/07
(PDF file - Simp. Chinese)
D8/07 (Word file - Trad. Chinese)
D8/07
(Word file - Simp. Chinese) |
| claim
for deduction of house loan interest – licensee – loan not
secured by mortgage – not approved lending institution – s
26E(9) of Inland Revenue Ordinance (‘IRO’)
[Decision in Chinese]
|
D11/07
(PDF file - Trad. Chinese)
D11/07
(PDF file - Simp. Chinese)
D11/07 (Word file - Trad. Chinese)
D11/07
(Word file - Simp. Chinese)
|
| claim
for deduction of house loan interest – s 26E(9) of Inland
Revenue Ordinance (‘IRO’)
[Decision in Chinese]
|
D12/07
(PDF file - Trad. Chinese)
D12/07
(PDF file - Simp. Chinese)
D12/07 (Word file - Trad. Chinese)
D12/07
(Word file - Simp. Chinese)
|
CASE STATED -
|
|
| the
role of the Commissioner – ss 66, 68 and 69 of the Inland
Revenue Ordinance (‘IRO’)
|
D76/06
(PDF file)
D76/06 (Word file)
|
| application
for stating a case –
property tax assessments issued in joint names of husband and wife – locus of the wife to appeal in her name alone – ss
41A
, 69, 70B of the Inland Revenue Ordinance (‘IRO’)
|
D90/06
(PDF file)
D90/06 (Word file)
|
back
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