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Volume 19 Second Supplement

Publication Date: Apr 2005




  Decision No. Download

repeated delay in submitting tax returns — whether there is reasonable excuse for the delay — assessment of the additional tax — whether the assessment is excessive  

D63/04 Download D63/04 (DOC) EN - English Download D63/04 (PDF) EN - English

whether additional tax assessment under s 82A of the Inland Revenue Ordinance ("IRO") excessive — whether appellant co-operative with Revenue in the investigation of his tax affairs — whether case distinguishable from D103/01  

D65/04 Download D65/04 (DOC) EN - English Download D65/04 (PDF) EN - English

onus wholly on the appellant to show the assessment excessive or incorrect on appeal — s 68(4) of the Inland Revenue Ordinance ("IRO"  

D57/04 Download D57/04 (DOC) EN - English Download D57/04 (PDF) EN - English

paintings hang on the walls of barristers" chambers — whether "plant" for the purposes of producing profits in the practice at the Bar — s 39B of the Inland Revenue Ordinance ("IRO")  

D52/04 Download D52/04 (DOC) EN - English Download D52/04 (PDF) EN - English

source of profits — goods manufactured outside Hong Kong by a joint venture company  

D56/04 Download D56/04 (DOC) EN - English Download D56/04 (PDF) EN - English

late in submitting the notice of appeal — application for an extension of the time limit of appeal - s 66 of the Inland Revenue Ordinance ("IRO") — personal work pressure and busy working and family situation cannot be reasonable cause for the time extension of appeal — the belief that time extension would be allowed is incorrect. [Decision in Chinese]  

D54/04 Download D54/04 (DOC) TC - Traditional Chinese Download D54/04 (PDF) TC - Traditional Chinese

housing allowance — whether bona fide landlord and tenancy relationship  

D69/04 Download D69/04 (DOC) EN - English Download D69/04 (PDF) EN - English

s 9 of the Inland Revenue Ordinance ("IRO") — whether losses arising from the sale of share warrants properly deductible from assessable income — whether s 9(5) entitled the appellant to make such a deduction — whether consideration paid for share warrants properly subject to salaries tax  

D68/04 Download D68/04 (DOC) EN - English Download D68/04 (PDF) EN - English

secondment — whether a new contract of employment exists — whether all services rendered outside Hong Kong — ss 8(1A)(b),(c) of the Inland Revenue Ordinance ("IRO")  

D60/04 Download D60/04 (DOC) EN - English Download D60/04 (PDF) EN - English

whether the sums are cash allowance chargeable to tax — whether the sums are refunds of rent — ss 9(1)(a), 9(1A)(a) and 68(4) of the Inland Revenue Ordinance ("IRO") — the contractual agreement would shed light on whether the sum in question was consideration paid for use of a property  

D53/04 Download D53/04 (DOC) EN - English Download D53/04 (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 28.2.2005), please click here.