Volume 27
Publication Date: Sep 2012
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DIGEST OF CASES REPORTED
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Decision No. |
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APPEAL OUT OF TIME |
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delay in filing notice of appeal – whether an extension of time should be granted – section 66(1A) of the Inland Revenue Ordinance – whether absence from Hong Kong is a reasonable cause justifying late notice – whether incompetence of his own tax representative is a ground to extend time |
D51/11 |
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CASE STATED |
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section 69 of the Inland Revenue Ordinance – state a case on question of law – whether the questions formulated were particularized – whether the questions were questions of law |
D50/11 |
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EXTENSION OF TIME |
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process of transmission – sections 58 and 66(1A) of the Inland Revenue Ordinance (‘IRO’) – sections 8 and 19 of the Interpretation and General Clauses Ordinance. [Decision in Chinese] |
D52/11 |
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transmission of determination to authorized representative – sections 2, 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (‘IRO’). |
D42/11 |
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PERSONAL ASSESSMENT |
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rental income – holder of Hong Kong permanent identity card – relocation to China – no fixed place of abode in Hong Kong – whether eligible to elect for personal assessment – sections 3A, 5(1), 41(4), 42A(1), 60(1), 64(4) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D53/11 |
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PROFITS TAX |
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absence – section 68(2B)(c) of Inland Revenue Ordinance |
D43/11 |
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deduction – sections 16(1)(a) of the Inland Revenue Ordinance |
D42/11 |
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extension of time – source of profits – deductibility of expenses – sections 2, 14(1), 16(1), 59, 61, 64, 66 and 68 of the Inland Revenue Ordinance (‘the Ordinance’) |
D1/12 |
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sale of property – intention at time of acquisition – onus of proof – sections 14 and 68(4) of the Inland Revenue Ordinance. |
D4/12 |
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whether gains arising from the disposal of capital asset – sections 2(1), 14(1), 66(3), 68(4) and 68(9) of the Inland Revenue Ordinance. [Decision in Chinese] |
D3/12 |
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PROPERTY TAX |
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owner – sections 2, 5, 5B and 68(4) of the Inland Revenue Ordinance (the ‘IRO’). [Decision in Chinese] |
D45/11 |
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personal assessment – whether the Appellant was entitled to elect for personal assessment – whether the Appellant was permanent resident in Hong Kong – whether the Appellant was ordinarily resident in Hong Kong – section 41 of the Inland Revenue Ordinance (‘the Ordinance’). [Decision in Chinese] |
D47/11 |
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personal assessment – whether the Appellant was entitled to elect for personal assessment – whether the Appellant was permanent resident in Hong Kong – whether the Appellant was ordinarily resident in Hong Kong – section 41 of the Inland Revenue Ordinance (‘the Ordinance’). [Decision in Chinese] |
D46/11 |
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SALARIES TAX |
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appeal out of time – sections 66(1) and 66(1A) of the Inland Revenue Ordinance |
D44/11 |
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dependent parent allowance – ordinarily resident in Hong Kong – sections 30 and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D49/11 |
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onus of proof – sections 51C(1) of the IRO. [Decision in Chinese] |
D52/11 |
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stated case – question of law – section 69 of Inland Revenue Ordinance |
D2/12 |
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whether a sum paid to a charitable institution in return for a grave space an approved charitable donation and hence be allowed for deduction – sections 2(1), 26C and 68(4) of the Inland Revenue Ordinance (‘the Ordinance’) |
D54/11 |
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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 31.8.2012), please click here.