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Volume 20 Third Supplement

Publication Date: Jul 2006




  Decision No. Download

state a case for the opinion of the Court of First Instance — ss 68(4) and 69(1) of the Inland Revenue Ordinance ("IRO") — state a case only limit to the question of law — the Board's reject or ignore part of the evidence did not mean that there was mistake on the question of law — the initiative to submit evidence and to call witness is on the parties of the trial — the Board would only act as a middleman. [Decision in Chinese]  

D56/05 Download D56/05 (DOC) TC - Traditional Chinese Download D56/05 (PDF) TC - Traditional Chinese

filing of an incorrect return — imposition of additional tax under s 82A of the Inland Revenue Ordinance ("IRO") — whether reasonable excuse for incorrect return — whether mitigating factors present — whether additional tax excessive

D59/05 Download D59/05 (DOC) EN - English Download D59/05 (PDF) EN - English

incorrect tax return — omission to furnish details of income from employment — whether penalty tax excessive — s 82A of the Inland Revenue Ordinance ("IRO")  

D64/05 Download D64/05 (DOC) EN - English Download D64/05 (PDF) EN - English

quantum — whether excessive — assessment increased by the Board for being manifestly inadequate  

D66/05 Download D66/05 (DOC) EN - English Download D66/05 (PDF) EN - English

taxpayer did not receive her share of profit  

D55/05 Download D55/05 (DOC) EN - English Download D55/05 (PDF) EN - English

additional assessment — onus wholly on the appellant to show the assessment excessive or incorrect on appeal — ss 16(1), 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO")  

D62/05 Download D62/05 (DOC) EN - English Download D62/05 (PDF) EN - English

intention of a long-term investment — whether expenses actually incurred — ss 16, 68(4) and 70A of the Inland Revenue Ordinance ("IRO")  

D69/05 Download D69/05 (DOC) EN - English Download D69/05 (PDF) EN - English

whether expenditure of a capital nature — anti-avoidance - s 61A — whether appellant obtained tax benefit — whether sole or dominant intention to obtain tax benefit — whether Commissioner entitled to consider assessments afresh  

D60/05 Download D60/05 (DOC) EN - English Download D60/05 (PDF) EN - English

whether or not an intention to hold property as capital investment — necessary to ascertain the intention at the time of acquisition

D58/05 Download D58/05 (DOC) EN - English Download D58/05 (PDF) EN - English

deductions under salaries tax - s 12(1)(a) of the Inland Revenue Ordinance ("IRO") — whether or not whenever the taxpayer carried out the instructions of his clients he incurred a contingent liability under the indemnity in respect of potential non-payment by the clients — whether or not the Bad Debts were necessarily incurred in the production of the taxpayer's assessable income — whether or not the liability to indemnify Company K crystallised upon entering into the agreements and was "incurred" for purpose of section 12(1)(a)  

D57/05 Download D57/05 (DOC) EN - English Download D57/05 (PDF) EN - English

extension of time for appeal — whether appellant established a proper case for an extension of time to file a Notice of Appeal under s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — whether appellant was prevented by "reasonable cause" from giving notice of appeal to the Board of Review promptly  

D54/05 Download D54/05 (DOC) EN - English Download D54/05 (PDF) EN - English

home loan interest — whether mortgage loan interest when property still under development deductible — s 26E of the Inland Revenue Ordinance ("IRO")  

D63/05 Download D63/05 (DOC) EN - English Download D63/05 (PDF) EN - English

married person's allowance — single parent allowance — sole or predominant care of a child — Inland Revenue Ordinance ("IRO") ss 29(1) and 32  

D67/05 Download D67/05 (DOC) EN - English Download D67/05 (PDF) EN - English

salaries received under secondment but handed over to the seconding company  

D65/05 Download D65/05 (DOC) EN - English Download D65/05 (PDF) EN - English

whether gratuity or long service payment — ss 8, 9 and 68 of the Inland Revenue Ordinance ("IRO") — ss 31B, 31G , 31I, 31IA, 31R, 31V, 31Y and 31YAA of the Employment Ordinance  

D68/05 Download D68/05 (DOC) EN - English Download D68/05 (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 31.5.2006), please click here.