Volume 20 Second Supplement
Publication Date: Apr 2006
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DIGEST OF CASES REPORTED
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Decision No. |
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CASE STATED |
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applicable principles — whether questions properly identified questions of law for the Court of First Instance ("CFI") to consider — whether questions re-opened findings of fact made by the Board |
D53/05 |
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PENALTY TAX |
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an appeal against assessments for additional tax — whether the notice of appeal was given within time — whether a notice of appeal is only validly given when it is accompanied by all the requisite documents — ss 51(1), 82A(4), 82B(1) and 82B(1A) of the Inland Revenue Ordinance ("the IRO") |
D48/05 |
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an appeal against the assessment for additional tax — incorrect return and untrue claims for allowances — onus of proof was on the appellant to show that the assessment appealed against was excessive or incorrect — whether there was reasonable excuse — whether the additional tax imposed was excessive — the appellant showed no genuine remorse — ss 68(4), 68(8)(a), 82A(1), 82A(4), 82B(2), 82B(3) of the Inland Revenue Ordinance ("the IRO") |
D47/05 |
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appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese] |
D40/05 |
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appeal out of time — s 66 of the Inland Revenue Ordinance ("IRO") — whether or not giving notice of appeal means actual service of the notice on the Clerk and excludes oral notice |
D41/05 |
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appeal out of time — ss 66 and 71 of the Inland Revenue Ordinance ("IRO") — whether or not there was evidence to show that the delay of the appellant was due to illness or absence from Hong Kong — whether or not any complaint or the question on the way to deal with the charge of interest was within the jurisdiction of the Board. [Decision in Chinese] |
D39/05 |
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failure to declare amount of income unintentionally — whether reasonable excuse — whether penalty excessive |
D32/05 |
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making an incorrect return by understating income — whether additional tax imposed under s 82A justified — whether reasonable excuse in making incorrect return — quantum of additional tax — Board's power to increase additional tax imposed on taxpayer |
D50/05 |
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making an incorrect tax return — misapprehension of the law — adoption of the auditors" advice — reasonable excuse — whether additional tax excessive — ss 9A and 82A of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese] |
D45/05 |
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PROFITS TAX |
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profits arising from sale of property — whether trade |
D29/05 |
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whether initial signing fees and monthly bonus of insurance agents are advance payments — s 16(1) of the Inland Revenue Ordinance ("IRO") |
D44/05 |
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whether rental expenses incurred in the production of profits — whether transaction "artificial" or "fictitious" under s 61 of the Inland Revenue Ordinance ("IRO") — whether sole or dominant motive to obtain tax benefit — whether there should be an apportionment of expenses |
D51/05 |
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SALARIES TAX |
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bonus from employment — the assessable income — receipt of income — the total income accrues to a person — whether part of the income can be related back — onus of proof is on the appellant — ss 2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i) and 68(4) of the Inland Revenue Ordinance ("the IRO"). [Decision in Chinese] |
D46/05 |
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dependent parent allowance — more than one person eligible for it — no agreement who is entitled to it — Inland Revenue Ordinance ("IRO") ss 24D (4)(b) and 33 |
D31/05 |
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income from employment — the assessable income — receipt of income — the total income accrues to a person — whether part of the income can be related back — onus of proof is on the appellant — ss 2(1), 8(1)(a), 9(1)(a), 11B, 11D(b)(i) and 68(4) of the Inland Revenue Ordinance ("the IRO"). [Decision in Chinese] |
D49/05 |
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personal assessment — application to correct — ss 42(2)(b), 64(1) and 70A of the Inland Revenue Ordinance ("IRO") |
D42/05 |
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residence provided by employer — rental value — Inland Revenue Ordinance ("IRO") s 9(2) |
D38/05 |
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share options — when a source of employment income is deemed to commence or cease — ss 8, 9(1), 9(4), 11B, 11C,11D, 66(1)(a), 66(1A), 68(2D) and 68(2E) of the Inland Revenue Ordinance ("IRO") |
D34/05 |
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source of income — identity of employer — time apportionment basis — ss 8 and 9 of the Inland Revenue Ordinance ("IRO") |
D35/05 |
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special retention bonus — payment on top of severance payment under Employment Ordinance (Chapter 57) — ss 8(1) and 9(1)(a) of the Inland Revenue Ordinance (Chapter 112)("IRO") |
D37/05 |
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whether payment a sum arising upon termination of employment — salary reduction — whether salary reduction supported by consideration — whether discharged burden to prove that payment formed part of entitlement on termination — whether "gift" or "gratuity" under s 9(1)(a) of the Inland Revenue Ordinance ("IRO") |
D52/05 |
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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 28.2.2006), please click here.