[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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PROFITS TAX -
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assessment by way of Assets Betterment Statement (‘ABS’) – burden is on a taxpayer to prove that the assessment based on the ABS is incorrect or excessive – Revised DIPN No.11: Field Audit and Investigation
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D38/10
(PDF file)
D38/10
(Word file)
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| extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D32/10
(PDF file - Trad. Chinese)
D32/10
(PDF file - Simp. Chinese)
D32/10
(Word file - Trad. Chinese)
D32/10
(Word file - Simp. Chinese)
|
onus of proof – appellant annexing a statement with her Notice of Appeal but without giving evidence – whether the appellant discharged her onus – section 68(4) of the Inland Revenue Ordinance (‘IRO’) – chargeability of profits tax – meaning of ‘trade’ – whether disposal of properties trades or sale of capital assets – whether there was intention at the time of acquisitions – whether the appellant’s explanation credible – sections 2 and 14(1) of the IRO
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D35/10
(PDF file)
D35/10
(Word file)
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solicitor firm – deductions of expenses – sections 16(1), 17(1), 61, 66(3), 68(4) & 68(9) of Inland Revenue Ordinance (‘IRO’)
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D34/10
(PDF file)
D34/10
(Word file)
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transfer of properties to immediate holding company at an undervalue – onward resale by immediate holding company to unrelated parties at a profit – whether sole or dominant purpose to obtain a tax benefit – sections 2, 14(1), 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’)
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D36/10
(PDF file)
D36/10
(Word file)
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PROPERTY TAX -
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| personal assessment – whether the appellant a ‘permanent resident’ or ‘temporary resident’ – whether the appellant to a certain degree habitually and normally reside in Hong Kong – weight given to the appellant’s subjective intention – sections 5, 41(1), 41(4) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D41/10
(PDF file - Trad. Chinese)
D41/10
(PDF file - Simp. Chinese)
D41/10
(Word file - Trad. Chinese)
D41/10
(Word file - Simp. Chinese) |
SALARIES TAX -
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| extension of time to give notice of appeal – sections 66 of the Inland Revenue Ordinance (‘IRO’) |
D43/10
(PDF file)
D43/10
(Word file)
|
| housing benefit – property owned by the appellants as tenants-in-common – whether tenancy agreement genuinely made – sections 8(1)(a), 9(1)(a), 9(1A), 9(2), 61, 61A, and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D30/10
(PDF file)
D30/10
(Word file) |
| income – gratuity – whether payment as gift was due to the service rendered during employment – sections 8, 9 and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D42/10
(PDF file - Trad. Chinese)
D42/10
(PDF file - Simp. Chinese)
D42/10
(Word file - Trad. Chinese)
D42/10
(Word file - Simp. Chinese)
|
income from employment of profit – sections 8(1), 9(1)(a), 68(4) of Inland Revenue Ordinance (‘IRO’)
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D31/10
(PDF file)
D31/10
(Word file)
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| source of income – double taxation – sections 8(1)(a), 8(1A)(b), 8(1B), 49(1), 50 and 68(4) of Inland Revenue Ordinance (‘IRO’); section 3 of Apportionment Ordinance. [Decision in Chinese] |
D39/10
(PDF file - Trad. Chinese)
D39/10
(PDF file - Simp. Chinese)
D39/10
(Word file - Trad. Chinese)
D39/10
(Word file - Simp. Chinese)
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| unrepresented taxpayers – Revenue’s submission to be disclosed in good time before the hearing |
D33/10
(PDF file)
D33/10
(Word file)
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| when share awards accrued – black-out period for sale of the shares – sections 8(1)(a), 9(1)(a), 11B, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes (‘DIPN’) 38 |
D37/10
(PDF file)
D37/10
(Word file)
|
| whether appeal brought out of time – whether time to lodge an appeal be extended – whether the appellant prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal – sections 8 and 19 of the Interpretation and General Clauses Ordinance (Cap 1) – sections 58 and 66(1A) of the Inland Revenue Ordinance (‘IRO’) – dependent parent allowance – whether the appellant’s mother reached the age of 60 during the relevant financial year – sections 2, 30(1) and 68(4) of IRO. [Decision in Chinese] |
D40/10
(PDF file - Trad. Chinese)
D40/10
(PDF file - Simp. Chinese)
D40/10
(Word file - Trad. Chinese)
D40/10
(Word file - Simp. Chinese)
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