Volume 26 Third Supplement
Publication Date: Jul 2012
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DIGEST OF CASES REPORTED
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Decision No. |
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CASE STATED |
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profits tax – application to state case – section 69 of the Inland Revenue Ordinance (‘IRO’) |
D39/11 |
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HEARING AND DISPOSAL OF APPEALS |
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non-attendance of Taxpayer – absence of notice in writing to withdraw the appeal – sections 68(1A) and 68(2B) of the Inland Revenue Ordinance (‘IRO’) |
D32/11 |
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PROCEDURE |
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Appellant absent from appeal hearing – no information as to reason of absence – dismissal of the appeal – sections 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘the Ordinance’) |
D36/11 |
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PROFITS TAX |
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assessable profits – whether Taxpayer carried on business in Hong Kong – whether profits arose in or derived from Hong Kong – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘IRO’). (Corrigendum on the last page of the decision) |
D31/11 |
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outgoings and expenses – whether deductible – treatment of losses – whether set off against assessable profits for subsequent years of assessment – sections 2(1), 14(1), 16(1), 17(1), 19C(4), 19D(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D29/11 |
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source of profits – sections 2, 14(1), 59, 66(1), 66(3), 68(4) and 68(7) of the Inland Revenue Ordinance (‘the Ordinance’) |
D38/11 |
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whether property acquired as capital asset or trading asset – badges of trade – sections 14(1), 16G, 33A, 36A, 39B and 40 of the Inland Revenue Ordinance |
D35/11 |
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SALARIES TAX |
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applicant applying to state a case on a question of law for the opinion of the Court of First Instance – whether question or questions of law – whether question or questions of law proper for the Court of First Instance to consider – principles to be observed in applying to state a case on question of law – sections 51(8), 58(2), 58(3), 62(1), 64(4), 69(1) and 80(1)(c) of the Inland Revenue Ordinance (‘IRO’) |
D34/11 |
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employer offering retention incentives to appellant in anticipation of sale of business to new buyer – whether ex-gratia payment of completion bonus taxable – whether the said payment ‘received from employment’ – sections 8(1) and 9(1)(a) of the Inland Revenue Ordinance (‘IRO’) |
D40/11 |
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place of residence – sections 8(1), 9(1), 9(2), 9(6), 68(4) and 70A(1) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D33/11 |
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time limit for making an assessment – maladministration of the Inland Revenue Department (‘IRD’) – sections 14, 51, 59, 60, 64 and 68(8) of the Inland Revenue Ordinance |
D37/11 |
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whether the sum should be chargeable to salaries tax – whether such payment constituted income ‘from’ the taxpayer’s ‘employment’ – section 8(1) of the Inland Revenue Ordinance (‘IRO’) – a question of fact to be determined on the circumstances and available evidence – award by Labour Tribunal |
D30/11 |
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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 31.5.2012), please click here.