Volume 31 Second Supplement
Publication Date: Apr 2017
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DIGEST OF CASES REPORTED
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Decision No. |
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CASE STATED |
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principle on appeal by way of case stated – personal assessment – eligibility – permanent residence – whether appellant ‘ordinarily resided’ in Hong Kong – sections 41, 64, 66, 68, 69(1) and Schedule 1 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) |
D24/15 |
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COSTS |
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frivolous arguments – unduly prolonged the hearing – sections 68(9) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese] (Corrigendum on the last page of the decision) |
D23/15 |
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PENALTY TAX |
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failure to furnish return on time – whether there was reasonable excuse for the failure – whether amount of additional tax excessive – sections 51 and 82A of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] |
D20/16 |
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PROFITS TAX |
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burden of proof – findings of the auditors – whether the activities were incidental or antecedent activities to making of the profits – whether expenses were incurred bona fide – section 16 and section 61A of the Inland Revenue Ordinance – alternative assessments ought to be gauged by looking at the situation that if the other alternative does not stand – whether carried on a business or trade in Hong Kong – whether profits arose in or were derived from Hong Kong |
D25/15 |
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excluded fixed assets – 50:50 apportionment of profits – sections 2(1), 16, 16G, 18F, 39B, 39E, 64(2), 66 and 68(8) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) – Departmental Interpretation and Practice Notes No 21 (‘DIPN No 21’) (Revised) [Decision in Chinese] (Corrigendum on the last page of the decision) |
D23/15 |
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locality of profits – double taxation – sections 2, 14 and 68(4) of Inland Revenue Ordinance |
D2/16 |
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wrong year of assessment – late application for amending the grounds of appeal – section 14(1), 15C, 16(1), 18D, 60(1), 63, 66(3) and 68(4) of the Inland Revenue Ordinance (‘IRO’) |
D26/15 |
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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 28.2.2017), please click here.