Board of Review Decisions
The Board of Review Decisions is a publication of the
Board which contains selected decisions on tax appeals written by the
presiding chairmen of hearings.
The Board of Review Decisions is issued quarterly in
January, April, July and October every year. The decisions will be selected
by the presiding chairmen and edited by the Office of the Clerk to the
Board of Review. In accordance with section 68(5) of the Inland Revenue Ordinance (Cap 112), the identity of the appellant is not disclosed.
Every selected decision will contain a headnote which serves as a summary
of the case.
Only the original version that carries legal standing
will be published in the Board of Review Decisions.
The public can browse the Board's homepage for the Board of Review Decisions free of charge,
or they can purchase the publication by:
-
calling the Publications Sales Section of the Information
Services Department (ISD) at 2537 1910
-
visiting the online Government Bookstore at www.bookstore.gov.hk
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downloading the order form from the ISD website at http://www.isd.gov.hk and submitting the order online or by fax to 2523 7195
-
placing order with ISD by e-mail at puborder@isd.gov.hk
To conduct an electronic search, please click here.
The published Board of Review Decisions are as
follows:
* The Board
of Review Decisions can be browsed and printed by using the Adobe
Acrobat Reader 5.0 or above which is available free at the Adobe
Systems Incorporated website.
Volume 1 Volume
1 First Supplement Volume
1 Second Supplement Volume
1 Third Supplement Volume
1 Fourth Supplement Volume
1 Fifth Supplement Volume
1 Sixth Supplement Volume
1 Seventh Supplement Volume
1 Eighth Supplement Volume
1 Ninth Supplement Volume
1 Tenth Supplement Volume
2 Volume
2 First Supplement Volume
2 Second Supplement Volume
2 Third Supplement Volume
2 Fourth Supplement Volume
2 Fifth Supplement Volume
2 Sixth Supplement Volume
2 Seventh Supplement Volume
2 Eighth Supplement Volume
3 Volume
3 First Supplement Volume
3 Second Supplement Volume
3 Third Supplement Volume
4 Volume
4 First Supplement Volume
4 Second Supplement Volume
4 Third Supplement Volume
5 Volume
5 First Supplement Volume
5 Second Supplement Volume
5 Third Supplement
Volume 6
Volume 6 First Supplement
Volume 6 Second Supplement
Volume 6 Third Supplement
Volume 7
Volume 7 First Supplement
Volume 7 Second Supplement
Volume 7 Third Supplement
Volume 8
Volume 8 First Supplement
Volume 8 Second Supplement
Volume 8 Third Supplement
Volume 9
Volume 9 First Supplement
Volume 9 Second Supplement
Volume 9 Third Supplement
Volume 10
Volume 10 First Supplement
Volume 10 Second Supplement
Volume 10 Third Supplement
Volume 11
Volume 11 First Supplement
Volume 11 Second Supplement
Volume 11 Third Supplement
Volume 12
Volume 12 First Supplement
Volume 12 Second Supplement
Volume 12 Third Supplement
Volume 13
Volume 13 First Supplement
Volume 13 Second Supplement
Volume 13 Third Supplement
Volume 14
Volume 14 First Supplement
Volume 14 Second Supplement
Volume 14 Third Supplement
Volume 15
Volume 15 First Supplement
Volume 15 Second Supplement
Volume 15 Third Supplement
Volume 16
Volume 16 First Supplement
Volume 16 Second Supplement
Volume 16 Third Supplement
Volume 17
Volume 17 First Supplement
Volume 17 Second Supplement
Volume 17 Third Supplement
Volume 18
Volume 18 First Supplement
Volume 18 Second Supplement
Volume 18 Third Supplement
Volume 19
Volume 19 First Supplement
Volume 19 Second Supplement
Volume 19 Third Supplement
Volume 20
Volume 20 First Supplement
Volume 20 Second Supplement
Volume 20 Third Supplement
Volume 21
Volume 21 First Supplement
Volume 21 Second Supplement
Volume 21 Third Supplement
Volume 22
Volume 22 First Supplement
Volume 22 Second Supplement
Volume 22 Third Supplement
Volume 23
Court Judgment Latest
Table of Appeals to Court of First Instance/Court of Appeal/Court of Final
Appeal (position as at 30.11.2008) (PDF file) [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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