[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 - |
|
| salaries tax – income understated – whether additional tax imposed was appropriate – ss 68(9), 82A and 82B(3) of the Inland Revenue Ordinance (‘IRO’) |
D44/09
(PDF file)
D44/09
(Word file) |
| employer’s return – charitable body – ss 2(1), 52, 59(3), 68(4), 68(8)(a), 68(9), 82A(1), 82B(2), 82B(3) and 88 of the Inland Revenue Ordinance (‘IRO’); ss 106, 107 and 108 of the Basic Law. [Decision in Chinese] |
D50/09
(PDF file - Trad. Chinese)
D50/09 (PDF
file - Simp. Chinese)
D50/09
(Word file - Trad. Chinese)
D50/09
(Word file - Simp. Chinese) |
| |
|
| PERSONAL ASSESSMENT - |
|
| allowable deduction – mortgage interests – ss 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) |
D49/09
(PDF file)
D49/09
(Word file) |
| |
|
PROFITS TAX -
|
|
| trading stock or capital asset – ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D46/09
(PDF file)
D46/09
(Word file) |
| assessable profits – deductions – consultancy agreement – artificial transaction – whether consultancy agreement has any commercial reality – ss 16(1) and 61 of the Inland Revenue Ordinance (‘IRO’) |
D48/09
(PDF file)
D48/09
(Word file) |
| deduction of company’s capital expenditure on fixed assets and its allowances – whether the nature was consumable goods – s 66(3) of the Inland Revenue Ordinance (‘IRO’) – evidential requirement to repudiate taxpayer’s own finance report and tax assessment report. [Decision in Chinese] |
D52/09
(PDF file - Trad. Chinese)
D52/09 (PDF
file - Simp. Chinese)
D52/09
(Word file - Trad. Chinese)
D52/09
(Word file - Simp. Chinese) |
| |
|
SALARIES TAX -
|
|
| unilaterally declared hearing cancelled and failed to attend hearing – ss 68(2B) and 68(2D) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D47/09
(PDF file - Trad. Chinese)
D47/09 (PDF
file - Simp. Chinese)
D47/09
(Word file - Trad. Chinese)
D47/09
(Word file - Simp. Chinese) |
| gain by the exercise of a right to acquire shares – ss 9(1)(d), 9(4) and 9(5) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D51/09
(PDF file - Trad. Chinese)
D51/09 (PDF
file - Simp. Chinese)
D51/09
(Word file - Trad. Chinese)
D51/09
(Word file - Simp. Chinese) |
| whether the appellant’s source of income arising in or derived from Hong Kong – meaning of ‘60 days’ under s 8(1B) – whether necessary to render all services in connection with employment outside Hong Kong – ss 8(1A)(b)(ii) and 8(1B) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D53/09
(PDF file - Trad. Chinese)
D53/09 (PDF
file - Simp. Chinese)
D53/09
(Word file - Trad. Chinese)
D53/09
(Word file - Simp. Chinese) |
| whether services in connection with employment rendered outside Hong Kong – ss 8(1), 8(1A), 8(1B) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D54/09
(PDF file)
D54/09
(Word file) |
| statutory time limit to lodge an appeal within 1 month after transmission of determination – notice of appeal filed 5 weeks out of time – whether time for filing notice of appeal be extended – whether Taxpayer prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – ss 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) |
D55/09
(PDF file)
D55/09
(Word file) |
| |
|
| CASE STATED - |
|
| application to state a case – a proper question of law – s 69 of the Inland Revenue Ordinance (‘IRO’) – ‘qualitative’ aspect that any proposed question of law must satisfy |
D43/09
(PDF file)
D43/09
(Word file) |
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