[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 -
|
|
| whether
or not the taxpayer’s intention was to hold the shares on a long
term basis – whether or not the taxpayer’s stated intention
was genuinely held, realistic and realisable – whether or not
the premium paid and accounted to the taxpayer in one year on the
issue of the warrants could be assessed in another year of tax
assessment – ss 60, 64 and
82A
of the Inland Revenue Ordinance – whether or not failure to
determine an objection ‘within a reasonable time’ would have
deprived her of jurisdiction or rendered her determination void |
D39/07
(PDF file)
D39/07 (Word file)
|
| whether
profits arising from sale of property should be chargeable to
profits tax – ss 2(1), 14(1) of the Inland Revenue Ordinance
(‘IRO’) [Decision in Chinese] |
D3/08
(PDF file - Trad. Chinese)
D3/08
(PDF file - Simp. Chinese)
D3/08 (Word file - Trad. Chinese)
D3/08
(Word file - Simp. Chinese)
|
whether
notice
of appeal out
of time - whether a valid notice of appeal - extension of time -
any arguable ground of appeal - consent
to rely on new grounds - s 66(1), 66(1)(a)
and 66(3) of the Inland Revenue Ordinance |
D7/08
(PDF file)
D7/08 (Word
file)
|
PROPERTY TAX -
|
|
| qualifications for election
for personal assessment – meaning of permanent resident or
temporary resident – ss 5, 41 and
42A
(1) of Inland Revenue Ordinance (‘IRO’) [Decision in Chinese]
|
D5/08
(PDF file - Trad. Chinese)
D5/08
(PDF file - Simp. Chinese)
D5/08 (Word file - Trad. Chinese)
D5/08
(Word file - Simp. Chinese)
|
SALARIES TAX -
|
|
| source
of employment – whether service performed in
Hong Kong
|
D1/08
(PDF file)
D1/08 (Word file)
|
| expenses
for professional indemnity – whether deductible expenses –
Inland Revenue Ordinance (‘IRO’) s 12(1)(a) [Decision in
Chinese] |
D2/08
(PDF file - Trad. Chinese)
D2/08
(PDF file - Simp. Chinese)
D2/08 (Word file - Trad. Chinese)
D2/08
(Word file - Simp. Chinese)
|
| whether
sums received from performance of personal services was
taxpayer’s own individual income or business income of her
related companies – ss
9A
(1), (3) and (4) of the Inland Revenue Ordinance (‘IRO’)
[Decision in Chinese] |
D4/08
(PDF file - Trad. Chinese)
D4/08
(PDF file - Simp. Chinese)
D4/08 (Word file - Trad. Chinese)
D4/08
(Word file - Simp. Chinese)
|
| holiday
benefit – exception - whether artificial or
fictitious – ss
9(1)(a), 8(1) and 61 of the Inland Revenue
Ordinance (‘IRO’) |
D9/08
(PDF file)
D9/08 (Word file)
|
| share
allotment by virtue of employment – discount for moratorium
period – ss 8(1)(a), 8(
1A
)(c), 9(1), 11B, & 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D10/08
(PDF file)
D10/08 (Word file)
|
| deductions
– whether ‘necessary’ or ‘essential’ to the production
of assessable income – overseas recognised retirement scheme –
ss 2(1), 12,
26G
and 68(4) of the Inland Revenue Ordinance (‘IRO’) – s 4(3)
of the Mandatory Provident Fund Schemes Ordinance |
D11/08
(PDF file)
D11/08 (Word file)
|
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