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Volume 14

Publication Date: Sep 1999




  Decision No. Download

assessment - finality of decision by the Board of Review - procedure defects or merits - whether the decision of the Board of Review in D15/98, IRBRD, vol 13, 163 was final - ss 69(1), 70, 82A(1)(a), 82B(2) of the Inland Revenue Ordinance, Chapter 112  

D154/98 Download D154/98 (DOC) EN - English Download D154/98 (PDF) EN - English

whether a reasonable excuse for failure to notify chargeability and return assessable profits - whether penalty of approximately 100% excessive in the circumstances - s 82A(1) of the Inland Revenue Ordinance  

D179/98 Download D179/98 (DOC) EN - English Download D179/98 (PDF) EN - English

asset betterment statements - method of estimating income - taxpayer to prove it excessive  

D174/98 Download D174/98 (DOC) EN - English Download D174/98 (PDF) EN - English

delay in submitting tax returns - additional tax as penalty - whether excessive - ss 51(1), 80 and 82A of the Inland Revenue Ordinance  

D177/98 Download D177/98 (DOC) EN - English Download D177/98 (PDF) EN - English

licensed moneylender under Moneylenders Ordinance, Chapter 163 - loans made to associated company - whether money lent in the course of the business of the lending of money within Hong Kong - whether loans considered capital investment - bad debts - whether allowable deductions - ss 16(d) and 17(1)(c) of the Inland Revenue Ordinance ('IRO') , Chapter 112  

D153/98 Download D153/98 (DOC) EN - English Download D153/98 (PDF) EN - English

long service payment - taxpayer re-engaged by the same company under new contract - delayed payment - whether chargeable to tax - ss 31R(2) and 31Y(2) of the Employment Ordinance, Chapter 57  

D104/98 Download D104/98 (DOC) EN - English Download D104/98 (PDF) EN - English

whether a sum received as compensation for premature termination of a tenancy is a trading receipt or a capital receipt  

D170/98 Download D170/98 (DOC) EN - English Download D170/98 (PDF) EN - English

appeal heard in the absence of Taxpayer - s 68(2D) of the Inland Revenue Ordinance - whether separation payment represents income from employment under ss 8(1)(a) and 9(1)(a) of the IRO - real nature of the payment  

D2/99 Download D2/99 (DOC) EN - English Download D2/99 (PDF) EN - English

notice of appeal - extension of time - Inland Revenue Ordinance s 66(1A)  

D176/98 Download D176/98 (DOC) EN - English Download D176/98 (PDF) EN - English

special payment on termination of employment contract - accessibility - whether income arising in or derived from Hong Kong from any office or employment of profit - compensation for loss of office - ss 8(1) and 9(1) of the Inland Revenue Ordinance, Chapter 112  

D167/98 Download D167/98 (DOC) EN - English Download D167/98 (PDF) EN - English

whether income subject to profits tax or salaries tax - ss 8, 9, 12(1)(a), 14, 68(4) of the Inland Revenue Ordinance  

D178/98 Download D178/98 (DOC) EN - English Download D178/98 (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 31.8.1999), please click here.