Volume 30 First Supplement
Publication Date: Feb 2016
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DIGEST OF CASES REPORTED
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Decision No. |
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PENALTY TAX |
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the item of total amount in the tax return was left blank – whether or not an unintentional error and without the intention to cover up salary income would be a reasonable ground of appeal or defence – sections 82(A) and 68(9) of the Inland Revenue Ordinance – the Board must consider the matters de novo and exercise its full functions [Decision in Chinese] |
D26/14 |
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PROFITS TAX |
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appellant company acting as ‘middleman’ between two foreign companies – substantial trade activities performed by common staff of the foreign companies outside Hong Kong – whether profits derived assessable to profits tax in Hong Kong – sections 2(1), 14(1) and 68(c) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese] |
D25/14 |
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extension of time for lodging notice of appeal – sections 2, 66 and 71 of the Inland Revenue Ordinance (‘IRO’) |
D21/14 |
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SALARIES TAX |
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deductions – uniform laundry expenses – standard amount of deduction – reduced amount after considering average expenses incurred by policemen – whether the Commissioner was wrong to reduce the standard deduction – Inland Revenue Ordinance (‘the Ordinance’) section 12(1) [Decision in Chinese] |
D23/14 |
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early retirement – ex-gratia payment – payment in lieu of notice – sections 31R, 31RA, 31S, 31V(1) and 31Y of the Employment Ordinance – sections 8(1), 9(1) and 68(4) of the Inland Revenue Ordinance |
D22/14 |
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severance payment – sections 8, 9, 11B, 11C, 11D(b) and 68(4) of the Inland Revenue Ordinance – section 31B(1) of the Employment Ordinance |
D24/14 |
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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 30.11.2015), please click here.