Volume 21 First Supplement
Publication Date: Dec 2006
----------------------------------------
DIGEST OF CASES REPORTED
----------------------------------------
|
Decision No. |
Download |
CASE STATED |
|
|
appeal — time — valid delivery — s 69 of the Inland Revenue Ordinance — s 3 of the Interpretation and General Clauses Ordinance |
D30/06 |
|
PENALTY TAX |
|
|
appeal out of time — s 66( 1A ) of the Inland Revenue Ordinance ("IRO") — whether or not extra time required to gather information including researching and taking advice to substantiate an appeal can constitute a reasonable cause for lodging the appeal out of time |
D14/06 |
|
two adjournments granted due to unavailability of taxpayer's witnesses — whether or not the appeal could be withdrawn after the commencement of the hearing of an appeal — s 68(9) of the Inland Revenue Ordinance ("IRO") |
D15/06 |
|
PROFITS TAX |
|
|
assessment excessive — material errors and omissions — ss 59(2)(b), 66(3), 68, 70 and 70A of the Inland Revenue Ordinance — s 52 of the Inland Revenue (Amendment) Ordinance 1956 — Departmental Interpretation and Practice Note No 21 — costs — frivolous and vexatious appeal |
D25/06 |
|
franchise fee — whether capital or revenue — whether expenditure on the purchase of rights to trade mark — Inland Revenue Ordinance ("IRO") s 16E |
D21/06 |
|
franchise fee — whether capital — whether expenditure on the purchase of patent rights or rights to know-how — Inland Revenue Ordinance ("IRO") s 16E (1) |
D28/06 |
|
whether deduction for education expenses for the taxpayers" children allowed — whether a one-half deduction for rent and expenses on a property rented for predominantly residential purpose of the taxpayers" family allowed even if the taxpayers" also use the property for the purpose of their business — whether full deduction of the communication expenses from mobile phone and long distance calls because the taxpayers" attended business outside Hong Kong is allowed — whether full deduction of motorcar expenses on a motorcar privately owned by the taxpayers" is allowed — whether full deduction of overseas trip expenses is allowed — whether in appealing against the Revenue's determination over the deduction of entertainment expense it is a defence to lack of supporting evidence if the taxpayers were willing and ready to produce any documents or proof to support their case but just that the Revenue did not ask for them |
D32/06 |
|
whether lump sum payment payable in installments to obtain the right to lease factory premises for a period of 50 years is a deductible item — ss 16(1)(b) and 17(1)(c) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — if such lump sum payment is not a deductible item whether industrial building allowances ("IBR") under s 34 of the IRO or commercial building allowances ("CBA") under s 33A of the IRO should be allowed |
D26/06 |
|
whether profits offshore |
D24/06 |
|
SALARIES TAX |
|
|
appeal out of time — HK employment - services rendered outside HK — whether income of HK source — burden of proof wholly on taxpayer - ss 8( 1A )(b)(ii), 8( 1B ), 66(1), 66 ( 1A ) and 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese] |
D20/06 |
|
appeal out of time — package payment on demotion and salary reduction - whether compensation or employment income - ss 8(1)(a), 9(1)(a), 66(1), 66 ( 1A ) and 68(4) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese] |
D18/06 |
|
deductions — business investment and outgoings — estimates — ss 12(1)(a) and 68(4) of the Inland Revenue Ordinance ("IRO") |
D29/06 |
|
extension of time for appeal — notice of appeal not filed within prescribed appeal period as provided under s 66( 1A ) of the Inland Revenue Ordinance ("the IRO") because appellant out of Hong Kong — appellant produced evidence in support of appeal — whether extension of time and appeal allowed |
D31/06 |
|
gratuity payment — severance payment - s 31 B, 31G , 31I, 31IA, 31P and 31Q of the Employment Ordinance ("EO") - ss 8(1)(a) and 9(1)(a) of the Inland Revenue Ordinance ("IRO") |
D19/06 |
|
package payment upon demotion and salary reduction - whether compensation or employment income - ss 8(1)(a) and 9(1)(a) of Inland Revenue Ordinance ("IRO") [Decision in Chinese] |
D17/06 |
|
s 9A of the Inland Revenue Ordinance ("IRO") — burden of proof for s 9A (3) and 9A (4) — purpose of s 9A (3) and 9A (4) — intended relationship of the parties — the issue and test under s 9A (3)(b)(ii) — requirement in s 9A (3)(b)(i) — whether or not the question under s 9A (3)(c) is any kind of control — meaning of the remuneration under s 9A (3)(d) — two elements in s 9A (3)(d) — issue under s 9A (3)(e) — meaning of the word "right" employed in s 9A (3)(e) — the application of the criteria under s 9A (3) — fundamental question under s 9A (4) |
D13/06 |
|
whether cash allowance or rental refund |
D27/06 |
|
whether notice of appeal given in time pursuant to s 82B(1)(a) of the Inland Revenue Ordinance (Chapter 112) ("the IRO") — adverse inference against the Revenue may be more easily drawn in the absence of evidence of service of notice of assessment on appellants — whether open for appellant to argue that employment income from foreign companies not taxable if the determination that determined it was taxable was not appealed — s 70 of the IRO — whether the appellant had any reasonable excuse for omitting or understating income — whether the amount of additional tax excessive |
D33/06 |
|
whether or not the gratuity was remuneration and reward paid to the taxpayer under the contract of employment — s 2 of Employment Ordinance ("EO") — s 9(1) of the Inland Revenue Ordinance ("IRO") |
D16/06 |
|
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 30.11.2006), please click here.