[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.]
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Decision
No
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| PENALTY TAX - |
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| income understated – honest mistake – discretion of the Board – ss 65(4), 66(1), 68, 70, 80(2), 82, 82A and 82B of the Inland Revenue Ordinance (‘IRO’) |
D59/09
(PDF file)
D59/09
(Word file)
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PROFITS TAX -
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trade – resumption of land acquired – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’)
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D58/09
(PDF file)
D58/09
(Word file) |
| itrading – whether a property was bought and sold as a capital asset or a trading stock – intention of the taxpayer – ss 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D2/10
(PDF file)
D2/10
(Word file) |
PROPERTY TAX -
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| management companies licensed common areas to licensees – assessment of property tax on common areas – assessment only against particular owners of common area but not others – whether appellants bound by their grounds of appeal – whether appellants liable as owners in common of the common areas – whether appellants properly singled out by the Revenue in property tax assessment – meaning of ‘owner’ – ss 2, 5, 5B, 56A, 66 and 68 of the Inland Revenue Ordinance (‘IRO’) |
D57/09
(PDF file)
D57/09
(Word file) |
SALARIES TAX -
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| present in Hong Kong – transit days – ss 8(1), 8(2)(j) and 68(4) of the Inland Revenue Ordinance (‘IRO’), ss 2, 3 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) |
D45/09
(PDF file)
D45/09
(Word file) |
| review the order of the Board – ss 68(2B) and 68(2C) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D47/09(A)
(PDF file - Trad. Chinese)
D47/09(A)
(PDF file - Simp. Chinese)
D47/09(A)
(Word file - Trad. Chinese)
D47/09(A)
(Word file - Simp. Chinese) |
| whether the amount paid by the Taxpayer’s employer directly into his personal superannuation fund account in Australia chargeable to salaries tax – whether the income received in Australian dollars should be converted to Hong Kong dollars at the exchange rate when the tax was paid – s 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) |
D56/09
(PDF file)
D56/09
(Word file) |
| source of income arising in or derived from Hong Kong – employment services rendered outside Hong Kong – ss 8(1B), 8(1A)(b)(ii) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D60/09
(PDF file - Trad. Chinese)
D60/09
(PDF file - Simp. Chinese)
D60/09
(Word file - Trad. Chinese)
D60/09
(Word file - Simp. Chinese) |
| whether the amended assessment to be final and conclusive – whether the document was the statement submitted under section 70A – ss 70 and 70A of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D61/09
(PDF file - Trad. Chinese)
D61/09
(PDF file - Simp. Chinese)
D61/09
(Word file - Trad. Chinese)
D61/09
(Word file - Simp. Chinese) |
| home loan interest deduction – ss 2(3), 26E(1)&(9), 26F(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D62/09
(PDF file - Trad. Chinese)
D62/09
(PDF file - Simp. Chinese)
D62/09
(Word file - Trad. Chinese)
D62/09
(Word file - Simp. Chinese) |
| income – ceasing employment – when payment from that employment accrued – ss 2(1), 8(1), 9(1), 11B, 11C and 11D of the Inland Revenue Ordinance (‘IRO’) |
D1/10
(PDF file)
D1/10
(Word file) |
| deduction of home loan interest – definition of ‘home loan’ – whether the appellant and his wife the legal or registered owners of the property in the assessment year – s 26E of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D3/10
(PDF file - Trad. Chinese)
D3/10
(PDF file - Simp. Chinese)
D3/10
(Word file - Trad. Chinese)
D3/10
(Word file - Simp. Chinese) |
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