Volume 31
Publication Date: Nov 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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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 |
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PERSONAL ASSESSMENT |
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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 |
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PROFITS TAX |
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source – sections 2, 14 and 68(4) of the Inland Revenue Ordinance (Corrigendum on the last page of the decision) |
D14/15 |
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SALARIES TAX |
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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 |
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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 |
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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 |
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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 31.8.2016), please click here.