Volume 29 First Supplement
Publication Date: Jan 2015
----------------------------------------
DIGEST OF CASES REPORTED
----------------------------------------
|
Decision No. |
Download |
APPEAL OUT OF TIME |
|
|
appellant filed notice of appeal out of time – whether appellant prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal – sections 66, 82A and 82B of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D40/13 |
|
PENALTY TAX |
|
|
appellant failed to notify the Commissioner of its chargeability to tax for the year of assessment within 4 months – the Commissioner raised additional tax – whether additional tax raised was excessive – sections 51(1), 51(2), 59(3), 66(3), 68(4), 68(8)(a), 68(9), 82A(1), 82A(4) and 82B of the Inland Revenue Ordinance (‘the Ordinance’). [Decision in Chinese] |
D42/13 |
|
income understated – the Board’s function in a tax appeal – sections 59(3), 68(4), 68(8), 68(9), 80, 82, 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law. [Decision in Chinese] |
D39/13 |
|
late filing of tax returns – sections 51(1), 59(3), 60(1), 68, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance. |
D45/13 |
|
omission of salary income – sections 68, 82, 82A and 82B of the Inland Revenue Ordinance. [Decision in Chinese] |
D44/13 |
|
PROFITS TAX |
|
|
appellant claiming ex-gratia payment not subject to profits tax – function of Grounds of Appeal – Board’s role on appeal – whether payment chargeable to profits tax – whether profits arising in or derived from Hong Kong from such trade, profession or business – sections 14, 66(3), 68(4) and 68(7) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). |
D46/13 |
|
sale of properties – intention at time of acquisition – onus of proof on the appellant – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’). (Corrigendum on the last page of the decision) |
D41/13 |
|
whether or not the profits obtained from the purchase and sale of the property should be subjected to profits tax – whether the profits were obtained from the sale of the capital asset – whether or not there was an intent to use the said property for long term investment purpose – the intent at the time of purchase of the said property was an objective factual question – burden of proof – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’). [Decision in Chinese] |
D43/13 |
|
SALARIES TAX |
|
|
gratuity payment – early retirement requested by the employer – sections 2(1), 8(1), 9(1), 11B, 11C, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’). |
D38/13 |
|
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 30.11.2014), please click here.