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Volume 31

Publication Date: Nov 2016




  Decision No. Download

failure to submit tax return within time – whether tax return was returned on time – whether excuse for failure reasonable – sections 51(1) and 82A(1) of the Inland Revenue Ordinance (‘IRO’)

D3/16 Download D3/16 (DOC) EN - English Download D3/16 (PDF) EN - English

eligibility – permanent resident – meaning of ordinary residence – sections 41 and 68(4) of the Inland Revenue Ordinance and Section 2(6) of the Immigration Ordinance

D11/15 Download D11/15 (DOC) EN - English Download D11/15 (PDF) EN - English

source – sections 2, 14 and 68(4) of the Inland Revenue Ordinance (Corrigendum on the last page of the decision)

D14/15 Download D14/15 (DOC) EN - English Download D14/15 (PDF) EN - English

deduction of expenses – dependent parent allowance – sections 8, 9, 12, 12A, 16E, 19C, 33, 41, 42, 61, 70A and 79 of the Inland Revenue Ordinance (‘IRO’)

D15/15 Download D15/15 (DOC) EN - English Download D15/15 (PDF) EN - English

disabled dependent allowance – dependent not Hong Kong resident – assessor allowing allowance subject to review on further information provided by Appellant – Appellant failing to provide required information – whether assessor entitled to withdraw allowance – sections 31A, 60(1) and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

D13/15 Download D13/15 (DOC) EN - English Download D13/15 (PDF) EN - English

extension of time to lodge appeal – meaning of the word ‘prevented’ in Inland Revenue Ordinance section 66(1A) – whether or not being too busy and taxpayer’s misjudgment can be a reasonable cause of extending time – whether or not the sum was reward for past service or relates to past service rendered by the taxpayer to the company

D10/15 Download D10/15 (DOC) EN - English Download D10/15 (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 31.8.2016), please click here.