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Volume 19 Third Supplement

Publication Date: Jul 2005




  Decision No. Download

late in filing return — whether additional tax is excessive — ss 51(1), 59(3) & 82A of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]  

D77/04 Download D77/04 (DOC) TC - Traditional Chinese Download D77/04 (PDF) TC - Traditional Chinese

locus standi of a bankrupt taxpayer in pursuing an appeal — jurisdiction of the Board in dismissing the appeal for lack of locus — ss 66, 67, 68(2), 68(2B)(c) and 82A of the Inland Revenue Ordinance ("IRO") — ss 12(1), 34(3A), 58(1) and 61(b) of the Bankruptcy Ordinance — s 19 of the Interpretation of General Clauses Ordinance  

D79/04 Download D79/04 (DOC) EN - English Download D79/04 (PDF) EN - English

s 14 of the Inland Revenue Ordinance ("IRO") — whether carrying on the business of trading in listed shares in Hong Kong — question of fact in light of circumstances of case - whether losses arising from sale of shares deductible in computing income under personal assessment)  

D61/04 Download D61/04 (DOC) EN - English Download D61/04 (PDF) EN - English

whether frequent absence from Hong Kong can be a ground for an extension of the time limit for appeal — s 66(1A) of the Inland Revenue Ordinance ("IRO")  

D86/04 Download D86/04 (DOC) EN - English Download D86/04 (PDF) EN - English

exemption for profits tax — exemption for property tax — ss 5(2), 24 and 25 of the Inland Revenue Ordinance ("IRO")  

D84/04 Download D84/04 (DOC) EN - English Download D84/04 (PDF) EN - English

bonus received after termination of employment — ss 11C and 11D of the Inland Revenue Ordinance ("IRO") — whether bonus should be included in assessable income in year of receipt or last year of employment  

D75/04 Download D75/04 (DOC) EN - English Download D75/04 (PDF) EN - English

sum received under recognized provident fund scheme — whether variation or rescission of employment contract — ss 8(2)(cc) and 9(1)(ab) of the Inland Revenue Ordinance ("IRO")  

D83/04 Download D83/04 (DOC) EN - English Download D83/04 (PDF) EN - English

whether compensation for wrongful termination of an employment contract is income from employment — whether an inducement to the taxpayer to enter into the employment agreement is chargeable to tax — when was the payment deemed to be accrued — whether there is distinction between salary owed to an employee and paid on the day of termination and payment in exchange for an existing right to a share of profits which is to be paid in the future — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance ("IRO")  

D87/04 Download D87/04 (DOC) EN - English Download D87/04 (PDF) EN - English

whether or not an extension of time to appeal should be granted — burden of proof was the appellant to give reasons for failure to lodge his appeal within time — whether or not the appellant rendered all his services outside Hong Kong — whether or not all his visits to Hong Kong were less than 60 days — ss 8(1A)(b), 8(1B) and 66(1A) of the Inland Revenue Ordinance ("IRO")  

D76/04 Download D76/04 (DOC) EN - English Download D76/04 (PDF) EN - English

whether or not the sums in question constituted income arising in or derived from Hong Kong from employment of profit — the true nature of the sums in question was to be examined — the label attached to the payment was not conclusive — ss 8(1), 8(2)(c)(i) and 9(1)(a)of the Inland Revenue Ordinance ("IRO"  

D73/04 Download D73/04 (DOC) EN - English Download D73/04 (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 31.5.2005), please click here.