Volume 25 Second Supplement
Publication Date: Apr 2011
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DIGEST OF CASES REPORTED
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Decision No. |
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PENALTY TAX |
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profits tax – sections 51(1)(a), 68(4), 68(8)(a), 68(9),82A(1), 82B(2) and 82B(3) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D15/10 |
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PROFITS TAX |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) |
D21/10 |
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allegation of capricious or dishonest act of Inland Revenue Department (‘IRD’) – deductibility of expenses claimed – artificial transactions – sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(a) and (b), 61, 61A , 68(4) and 68(9) of the Inland Revenue Ordinance (‘IRO’) |
D22/10 |
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prescribed assets – source of profits – sections 2, 14(1), 16(1), 16G(1) & (2), 17(1)(b) & (c), 66(1) & (3), 68(4),(7) & (9), 70A(1) of Inland Revenue Ordinance (‘IRO’) |
D17/10 |
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profits from sale of properties – relevant year of assessment – section 14(1), 68(4) & 68(8)(a) of Inland Revenue Ordinance (‘IRO’) [ Decision in Chinese] |
D16/10 |
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PROPERTY TAX |
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deduction of interest – sections 42(1) and 68(4) of Inland Revenue Ordinance (‘IRO’) |
D23/10 |
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SALARIES TAX |
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additional dependent parent allowance – whether taxpayer living in property owned by parents amounted to ‘maintaining a parent’ – burden of proof for excessive or incorrect amount of assessment – whether appellant discharged his burden of proof – costs – sections 30, 68(4) & 68(9) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D20/10 |
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deduction – professional subscriptions – whether deductable from assessable income |
D29/10 |
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extension of time to give notice of appeal – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) |
D28/10 |
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refund of rent – sections 8(1), 9(1), 9(1A), 9(2), 66(1), 66(1A), 68(2D) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D25/10 |
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rental value of residence provided by employer – whether residence a hotel, hostel or a boarding house – taxpayers in similar situation to be treated similarly – section 9(2)(a) of the Inland Revenue Ordinance (‘IRO’) |
D26/10 |
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whether taxpayer can rely on what was told by the Inland Revenue Department (‘IRD’) – allegation as to an abuse of power or unfairness – taxpayer in a similar position should be treated in the same way |
D24/10 |
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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 31.3.2011), please click here.