Board of Review Decisions

Board of Review (Inland Revenue Ordinance)

Board of Review Decisions

VOLUME 26

[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.]

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (Position as at 30.9.2011), please click here.

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DIGEST OF CASES REPORTED

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	Decision No
PROFITS TAX -
consultancy income – source of profits – sections 14(1) & 68(4) of Inland Revenue Ordinance (‘IRO’)	D8/11 (PDF file) D8/11 (Word file)
development and sale of property – partnership business – liability of partners – sections 3(1), 4(a) & 11 of Partnership Ordinance and sections 16(1) & 17(1)(c) of Inland Revenue Ordinance (‘IIRO’). [Decision in Chinese]	D6/11 (PDF file - Trad. Chinese) D6/11 (PDF file - Simp. Chinese) D6/11 (Word file - Trad. Chinese) D6/11 (Word file - Simp. Chinese)
failing to respond to issues before the hearing – failing to answer and to deal with the issues raised in respect of appeal – costs order imposed having regard to the way in which the appeal has been conducted – section 68(9) of the Inland Revenue Ordinance (‘IRO’)	D1/11 (PDF file) D1/11 (Word file)
whether gains on disposal of properties chargeable to profits tax – section 14 of Inland Revenue Ordinance (‘IRO’)	D7/11 (PDF file) D7/11 (Word file)
PROPERTY TAX -
appeal against determination – withdrawal of appeal before commencement of hearing – leave to withdraw granted	D47/10 (PDF file) D47/10 (Word file)
SALARIES TAX -
appeal abandoned – financial problem	D4/11 (PDF file) D4/11 (Word file)
appeal out of time – whether the appellant was prevented by his absence from Hong Kong or other reasonable cause – whether time limit to appeal should be extended – section 66(1A) of the Inland Revenue Ordinance (‘IRO’)	D5/11 (PDF file) D5/11 (Word file)
burden of proof against excessive or incorrect assessment – appellant refused to provide tax information – whether the Board could draw adverse inference against appellant – appellant refused to accept Commissioner’s settlement terms until the end of appeal hearing – whether reasonable for appellant to insist on the appeal – costs – sections 26B, 26C, 26E, 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]	D45/10 (PDF file - Trad. Chinese) D45/10 (PDF file - Simp. Chinese) D45/10 (Word file - Trad. Chinese) D45/10 (Word file - Simp. Chinese)
extension of time – other reasonable cause – sections 66 and 66(1A) of the Inland Revenue Ordinance (‘IRO’)	D2/11 (PDF file) D2/11 (Word file)
extension of time for appeal – sections 58(3), 66(1) & 66(1A) of Inland Revenue Ordinance (‘IRO’)	D3/11 (PDF file) D3/11 (Word file)
home loan interest – sections 26E, 60(1) & 68(4) of Inland Revenue Ordinance (‘IRO’). [Decision in Chinese]	D44/10 (PDF file - Trad. Chinese) D44/10 (PDF file - Simp. Chinese) D44/10 (Word file - Trad. Chinese) D44/10 (Word file - Simp. Chinese)
whether income of a non-resident under Hong Kong employment chargeable to salaries tax – whether the rental value of the place of residence provided by the employer assessable – whether deduction of certain expenses be allowed – sections 8, 9(1)(b), 12(1)(a) of the Inland Revenue Ordinance (‘IRO’)	D46/10 (PDF file) D46/10 (Word file)

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