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Volume 12 First Supplement

Publication Date: Jan 1998




  Decision No. Download

delay in filing profits tax returns - whether penalty tax assessments excessive  

D25/97 Download D25/97 (DOC) EN - English Download D25/97 (PDF) EN - English

making incorrect salaries tax return by omitting part of income - whether assessable to penalty tax - whether assessment of 25% excessive  

D22/97 Download D22/97 (DOC) EN - English Download D22/97 (PDF) EN - English

s 68(2D) - hearing in the taxpayer's absence - exercise of discretion by the Board - s 82A - amount of penalty decided on its own merits - 10% starting point - gross negligence - substantial omission  

D27/97 Download D27/97 (DOC) EN - English Download D27/97 (PDF) EN - English

profit derived from sale of property - whether assessable to tax  

D31/97 Download D31/97 (DOC) EN - English Download D31/97 (PDF) EN - English

s 8(1A)(b)(ii) - a continuous contract of employment or two separate contracts in the year of assessment  

D40/97 Download D40/97 (DOC) EN - English Download D40/97 (PDF) EN - English

sum payable as per contract on termination of employment - amount of sum payable based on compromise between the parties - whether assessable to salaries tax  

D24/97 Download D24/97 (DOC) EN - English Download D24/97 (PDF) EN - English

whether housing assistance paid to taxpayer by employer was rental refund or cash allowance - taxpayer residing with his parents - 'lease agreements' entered into by taxpayer - agreements not submitted for stamp duty - whether landlord and tenant relationship existed - whether control exercised by employer over payment of housing assistance - Inland Revenue Ordinance ss 8(1) and 9(1)(b), (1)(c), (1A) and (2); Stamp Duty Ordinance (Chapter 117) s 15(1) and First Schedule, head 1(2)  

D33/97 Download D33/97 (DOC) EN - English Download D33/97 (PDF) EN - English

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 30.11.1997), please click here.