Volume 22 Second Supplement
Publication Date: Apr 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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reasonable excuse for additional tax — ss 51(2) and 82A (1)(e) of the Inland Revenue Ordinance ("IRO") — whether or not the appellant's failure to comply with s 51(2) was detected — factors affect the level of penalty |
D34/07 |
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understating income in tax return — whether additional tax is excessive — ss 12(1)(a), 64(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance ("IRO") |
D37/07 |
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PROFITS TAX |
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whether determination can increase the assessment — legitimate expectation — ss 16(1), 17(1), 33A (1), 59(3), 60, 64, 68(4) and 70 of the Inland Revenue Ordinance ("IRO") |
D36/07 |
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whether to allow interest expenses in computing the appellant's profits or loss — ss 68(4) and 68(9) of the Inland Revenue Ordinance ("IRO") — frivolous and vexatious appeal |
D35/07 |
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SALARIES TAX |
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Additional Dependent Parent Allowance — meaning of "resided ... with" under s 30(3)(b) of Inland Revenue Ordinance ("IRO") |
D30/07 |
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dependent parent allowance — maintenance — not residing together — Inland Revenue Ordinance ("IRO") s 30 [Decision in Chinese] |
D31/07 |
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freelance artiste — whether self-employed or under employment — deduction of outgoings and expenditure calculated at a percentage of income earned - ss70A and 68(4) of Inland Revenue Ordinance ("IRO") [Decision in Chinese] |
D38/07 |
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practice & procedure — appeal out of time — whether prevented by illness, absence Hong Kong or other reasonable cause from giving notice of appeal — Inland Revenue Ordinance ("IRO") s 66( 1A) |
D33/07 |
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whether the taxpayer's employment was a non-Hong Kong employment — whether salaries tax should be chargeable on a time apportionment basis — ss 8(1)(a), 9, 68(4) of the Inland Revenue Ordinance ("IRO") |
D32/07 |
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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 29.2.2008), please click here.