Volume 22 First Supplement
Publication Date: Jan 2008
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DIGEST OF CASES REPORTED
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Decision No. |
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PENALTY TAX |
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additional tax — s 82A of the Inland Revenue Ordinance ("IRO") |
D22/07 |
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appeal out of time - whether the Board has jurisdiction to extend time — ss 66(1), 66( 1A ), 82A (4), 82B(1), 82B( 1A ) and 82B(3) — any distinction between the notice of appeal and the specified accompanying documents — whether or not notice of appeal must be in writing — reasonable excuse for not submitting a copy of the s 82A (4) within the one month limit — reasonable cause for understating or omitting of the appellant's income |
D16/07 |
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omitting income — whether assessment excessive — whether manifestly inadequate |
D15/07 |
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understating income by deceased taxpayer — ss 54, 64(3), 68(4), 70, 71, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") |
D20/07 |
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PROFITS TAX |
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assessable profits in relation to incomplete long term contracts — ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — Departmental Interpretation and Practice Note ("DIPN") No 1 |
D19/07 |
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commercial building allowance — basis of calculation absent actual costs of construction — ss 33A & 36 of Inland Revenue Ordinance ("IRO") |
D21/07 |
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ss 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — intention for the purchase of the property — intention must be tested by objective facts as genuinely held, realistic and realizable [Decision in Chinese] |
D17/07 |
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whether assessor had power to make the assessments — service companies — whether commercially unrealistic and artificial — Inland Revenue Ordinance ("IRO") ss 60 & 61 |
D13/07 |
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whether bank overdraft interest deductible — ss 16(1)(a), 16(2)(a), (d), (e), 16(3) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese] |
D24/07 |
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whether interest payments to bank deductible as expenditure — ss 16(1), 17(1) of the Inland Revenue Ordinance ("IRO") — whether apportionment was appropriate — rule 2A of the Inland Revenue Rules |
D25/07 |
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SALARIES TAX |
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deduction of outgoings and expenses — s 12(1)(a) of the Inland Revenue Ordinance ("IRO") [Decision in Chinese] |
D23/07 |
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dependent parent allowance — parent not ordinarily resident in Hong Kong - s 30 and s 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese] |
D29/07 |
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notice of appeal late for 1 day — whether reasonable cause for an extension — finality of agreed assessment — burden of proof — ss 66(1)(A), 68(4), 64(3) and 70 of Inland Revenue Ordinance ("IRO") |
D28/07 |
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objections - powers of assessor to correct errors - time limit - home loan interest - ss 26E, 64 and 70(A) of Inland Revenue Ordinance ("IRO") [Decision in Chinese] |
D27/07 |
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sign-on bonus and settling-in allowance paid at the commencement of employment — upon early termination of the employment the following tax year part of the bonus and allowance refunded to employer — whether the entire bonus and allowance should be treated as income for the year of assessment in which it was paid — ss 8(1), 9(1), 11B, 12(1)(a) of the Inland Revenue Ordinance ("IRO") |
D26/07 |
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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 30.11.2007), please click here.