[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
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EXTENSION OF TIME -
|
|
time to lodge appeal - appeal out of time - whether time to lodge appeal should be extended - salaries tax - source of income - whether at least some salaries were derived from a Hong Kong source - whether the 60-day rule applies - whether appellant can claim relief on ‘double taxation’ - Inland Revenue Ordinance (‘IRO’) ss 8, 66 and 68(4) |
D62/08
(PDF file)
D62/08
(Word file) |
| PENALTY TAX - |
|
| salaries tax – s 82A of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] |
D1/09
(PDF file - Trad. Chinese)
D1/09 (PDF
file - Simp. Chinese)
D1/09
(Word file - Trad. Chinese)
D1/09
(Word file - Simp. Chinese) |
| PRACTICE AND PROCEDURE - |
|
| appeal – absence – s 68 of Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] |
D57/08
(PDF file - Trad. Chinese)
D57/08 (PDF
file - Simp. Chinese)
D57/08
(Word file - Trad. Chinese)
D57/08
(Word file - Simp. Chinese)
¡@ |
PROFITS TAX -
|
|
source of profits – Taxpayer paid processing charges to Mainland factory for the manufacture of products – did profits arise partly in Hong Kong and partly in the Mainland – apportionment of profits – deductions for expenditure on prescribed fixed assets – ss 14 and 16G of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Note (‘DIPN’) Nos. 15 and 21
|
D51/08
(PDF file)
D51/08
(Word file) |
| issue of apportionment – deductibility of expenses – anti-avoidance – ss 16(1), 17(1)(b), 61 & 61A of Inland Revenue Ordinance (‘IRO’) |
D54/08
(PDF file)
D54/08
(Word file) |
| company interposed between appellant and group companies in the course of trading – transaction entered into for the sole or dominant purpose of obtaining tax benefits – ss 14, 16(1), 61, 61A and 68 of the Inland Revenue Ordinance (‘IRO’) |
D56/08
(PDF file)
D56/08
(Word file) |
| special deduction and depreciation allowance – prescribed fixed assets – industrial building allowance – ss 2, 16(1), 16G, 18F, 37, 39B, 39E, 40(1), 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’) – DPIN No 15 |
D61/08
(PDF file)
D61/08
(Word file)
|
SALARIES TAX -
|
|
| locality of employment – whether reimbursement of relocation expenses upon taking up of employment and relocation allowance upon termination chargeable or not – ss 8(1)(a), 8(1A)(a), 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) |
D55/08
(PDF file)
D55/08
(Word file) |
| payment on termination of employment – whether assessable to salaries tax – ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) |
D58/08
(PDF file)
D58/08
(Word file) |
| absent from hearing – application for adjournment – s 68, 68(2B) and 68(2D) of the Inland Revenue Ordinance (‘IRO’) |
D59/08
(PDF file)
D59/08
(Word file) |
CASE STATED -
|
|
| salaries tax – application to state case – s 69 of Inland Revenue Ordinance (‘IRO’) |
D60/08
(PDF file)
D60/08
(Word file) |
| s 69(1) of the Inland Revenue Ordinance (‘IRO’) – appeal against the Board’s finding of facts – proper questions of law – whether the questions are particularised and clearly identify the questions of law |
D3/09
(PDF file)
D3/09
(Word file) |
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