[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
|
PROFITS TAX -
|
|
| trade
– sale and purchase of property – ss 14(1), 2(1) and 68(4) of
Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] |
D43/07
(PDF file - Trad. Chinese)
D43/07
(PDF file - Simp. Chinese)
D43/07 (Word file - Trad. Chinese)
D43/07
(Word file - Simp. Chinese)
|
| trade
– sale and purchase of property – ss 14(1), 2(1), 15(1)(c),
and 68(4) of Inland Revenue Ordinance (‘IRO’) [Decision in
Chinese] |
D44/07
(PDF file - Trad. Chinese)
D44/07
(PDF file - Simp. Chinese)
D44/07 (Word file - Trad. Chinese)
D44/07
(Word file - Simp. Chinese)
|
| property
– interests acquired in two occasions – intention to trade –
cost in calculating profits |
D49/07
(PDF file)
D49/07 (Word file)
|
PROPERTY TAX -
|
|
licence
fee – ss 2, 5, 5B,
7A
, 14,
56A
, 59 and 68(4) of the Inland Revenue Ordinance (‘IRO’) – s 2
of the Building Management Ordinance [Decision in Chinese] |
D48/07
(PDF file - Trad. Chinese)
D48/07
(PDF file - Simp. Chinese)
D48/07 (Word file - Trad. Chinese)
D48/07
(Word file - Simp. Chinese)
|
SALARIES TAX -
|
|
| whether
services rendered outside Hong Kong – ‘60 days’ rule –
fraction-equals-whole approach – whether time apportionment
necessary – Inland Revenue Ordinance (‘IRO’) s 8(1B)
|
D40/07
(PDF file)
D40/07 (Word file)
|
| extension of time – absence from
Hong Kong
– hearing in the absence of the taxpayer – whether appeal was
late – ss 66 and 68(2D) of the Inland Revenue Ordinance (‘IRO’)
– additional service award – ss 8(1)(a), 9(1)(a) and 68(4) of
the IRO
|
D41/07
(PDF file)
D41/07 (Word file)
|
| whether
or not reasonable to use mandatory provident fund to settle the
long service payment – assess the nature of payment whether it
was compensation, gratuity or discretionary bonus – s 31Y and
31YAA of the Employment Ordinance [Decision in Chinese]
|
D42/07
(PDF file - Trad. Chinese)
D42/07
(PDF file - Simp. Chinese)
D42/07 (Word file - Trad. Chinese)
D42/07
(Word file - Simp. Chinese)
|
| home
loan interest deduction – additional assessment - ss 26E, 60,
68(4) of the Inland Revenue Ordinance (‘IRO’) [Decision in
Chinese] |
D46/07
(PDF file - Trad. Chinese)
D46/07
(PDF file - Simp. Chinese)
D46/07 (Word file - Trad. Chinese)
D46/07
(Word file - Simp. Chinese)
|
| whether
the appeal was out of time – s 66 of the Inland Revenue
Ordinance (‘IRO’) – whether the failure to serve the
Appendices within the appeal period rendered the Appeal out of
time – whether Appendices are part of the statement of facts
within the meaning of s 66(1) of IRO – intention of the
legislature in s 66(1) of the IRO – jurisdiction to extend time
on non-compliance with requirement under s 66(1)(a) – reasonable
cause for failure to serve on time – the discretion to extend
time – whether the expense was wholly, exclusively and
necessarily incurred in the production of the income – whether
the nature of the sum is donation
|
D50/07
(PDF file)
D50/07 (Word file)
|
CASE STATED -
|
|
application
for stating a case – proper question of law – s 69(1) of the
Inland Revenue Ordinance (‘IRO’) |
D45/07
(PDF file)
D45/07 (Word file)
|
back
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