Volume 31 First Supplement
Publication Date: Jan 2017
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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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whether appeal lodged out of time – whether hearing panel shall be reconstituted – whether appeal should be dismissed because of appellant’s absence – Section 68(2), (2B), (2C) and (2D) of the Inland Revenue Ordinance (‘IRO’) |
D22/15 |
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PENALTY TAX |
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failure to report the bonus income from the employer in the tax return – two previous similar records of provision of incorrect tax returns – whether or not carelessness, not having the intention and just making a mistake in filing the tax returns can be reasonable excuse – section 82A(1) of the Inland Revenue Ordinance [Decision in Chinese] |
D20/15 |
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PROFITS TAX |
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deduction of expenditure – depreciation allowance – sections 2, 15(1)(b), 16(1), 16G, 17(1)(c), 18F(1), 39B, 39E, 60, 64, 66 and 68 of Inland Revenue Ordinance (‘the Ordinance’) |
D19/15 |
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redevelopment of land & building - joint venture - whether change of intention - whether initial payment received for redevelopment rights capital in nature - sections 2, 14, 16, 65(4)(e), 67(1)(c) and 68(4) of the Inland Revenue Ordinance |
D18/15 |
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PROPERTY TAX |
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appellant’s mother transferring ownership of properties to him by deed – appellant and his mother declaring that the beneficial ownership of properties vested with mother – appellant receiving rents from the properties – whether rents received chargeable with property tax – sections 4(1) and 5(1)(b) of Conveyancing and Properties Ordinance (Chapter 219) – sections 2, 5, 5B and 68(4) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese] |
D17/15 |
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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 30.11.2016), please click here.