[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
|
EXTENSION OF TIME -
|
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| notice of appeal – extension of time – s 66(1) and (1A) of the Inland Revenue Ordinance (‘IRO’) |
D48/08
(PDF file)
D48/08
(Word file) |
| PENALTY TAX - |
|
| additional tax assessment – return filed out of time – absence of reasonable excuse – assessment excessive or incorrect – onus wholly on the appellant – ss 51(1), 51C(1), 68(4), 68(8)(a), 68(9), 82A(1)(d), 82B, 66(2), 66(3), 68, 69 and 70 of the Inland Revenue Ordinance (‘IRO’) |
D49/08
(PDF file)
D49/08
(Word file) |
| understatement by omission – abuse of the process – appeal out of time – ss 68, 68(9), 82A and 82B of the Inland Revenue Ordinance (‘IRO’) |
D50/08
(PDF file)
D50/08
(Word file)
¡@ |
PROFITS TAX -
|
|
| management and other service fees paid to a group company – deductible expenses – ss 16, 17, 61A(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D41/08
(PDF file)
D41/08
(Word file) |
| source - joint venture factory outside Hong Kong - ss 2, 14(1), 66(1) & (3), 68(4) & (7) of the Inland Revenue Ordinance (‘IRO’) |
D42/08
(PDF file)
D42/08
(Word file)
¡@ |
| intention to purchase the property – whether or not the appellant could successfully prove that his intention to purchase the property was for self-use or for his parents’ residence – genuinely held, realistic and realizable intention. [Decision in Chinese] |
D45/08
(PDF file - Trad. Chinese)
D45/08 (PDF
file - Simp. Chinese)
D45/08
(Word file - Trad. Chinese)
D45/08
(Word file - Simp. Chinese) |
| capital or trading – sale and purchase of property – ss 2 & 14 of Inland Revenue Ordinance (‘IRO’) |
D47/08
(PDF file)
D47/08
(Word file)
|
| whether the Appellant incurred such expenses – whether such expenses were incurred in the production of the Appellant’s chargeable profits – whether an employment existed or not was not relevant |
D53/08
(PDF file)
D53/08
(Word file) |
PROPERTY TAX -
|
|
| corporation along with non-corporation owners in common – exemption – incorporated owner in common shall be legally liable for the property tax of unincorporated owner in common – ss 2, 5(1), 5(1A), 5(2), 56A and 68(4) of IRO. [Decision in Chinese] |
D52/08
(PDF file - Trad. Chinese)
D52/08 (PDF
file - Simp. Chinese)
D52/08
(Word file - Trad. Chinese)
D52/08
(Word file - Simp. Chinese) |
SALARIES TAX -
|
|
| deduction of maintenance payments and married person’s allowance – ss 12 and 29 of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D43/08
(PDF file - Trad. Chinese)
D43/08 (PDF
file - Simp. Chinese)
D43/08
(Word file - Trad. Chinese)
D43/08
(Word file - Simp. Chinese) |
CASE STATED -
|
|
| deductions allowable in the assessable value of property – whether point of law arguable and proper to be stated – ss 5 and 5B of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D44/08
(PDF file - Trad. Chinese)
D44/08 (PDF
file - Simp. Chinese)
D44/08
(Word file - Trad. Chinese)
D44/08
(Word file - Simp. Chinese) |
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