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Volume 31 Third Supplement

Publication Date: Jul 2017




  Decision No. Download

abuse of process – sections 14-17, 69(1) and Part IV of the Inland Revenue Ordinance

D1/16 Download D1/16 (DOC) EN - English Download D1/16 (PDF) EN - English

whether questions proposed are proper questions of law – whether arguable and fit for the opinion of the Court of First Instance– section 69(1) of the Inland Revenue Ordinance (‘IRO’)

D7/16 Download D7/16 (DOC) EN - English Download D7/16 (PDF) EN - English

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]

D5/16 Download D5/16 (DOC) TC - Traditional Chinese Download D5/16 (PDF) TC - Traditional Chinese

absence of witness by taxpayer – whether adverse inference can be drawn against the taxpayer – whether weight can be attached – section 68(4) of the Inland Revenue Ordinance – stated intention is not decisive – burden to prove the purchase did not amount to an adventure in the nature of trade was on the Appellant

D8/16 Download D8/16 (DOC) EN - English Download D8/16 (PDF) EN - English

sale of property – whether receipt capital in nature – sections 2(1), 14(1), 68(4) and (9) of Inland Revenue Ordinance, Chapter 112 (‘IRO’)

D23/16 Download D23/16 (DOC) EN - English Download D23/16 (PDF) EN - English

whether overburden removal costs were capital in nature – accounting principle ‘matching concept’ – sections 16, 17 and 19C(4) of the Inland Revenue Ordinance

D21/15 Download D21/15 (DOC) EN - English Download D21/15 (PDF) EN - English

certified public accountant – appellant receiving honorarium from professional institution – whether honorarium chargeable to salaries tax – whether appellant an employee of institution – sections 8(1), 9(1)(a), 14 and 68(4) and (8) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

D11/16 Download D11/16 (DOC) EN - English Download D11/16 (PDF) EN - English

dependent parent allowance– whether ordinarily resident in Hong Kong–sections 8(1B) and 30(1)of the Inland Revenue Ordinance (‘IRO’)

D4/16 Download D4/16 (DOC) EN - English Download D4/16 (PDF) EN - English

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 31.5.2017), please click here.