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Volume 32 First Supplement

Publication Date: Jan 2018




  Decision No. Download

no questions raised in initial application - whether questions proposed in reply are proper questions of law - section 69(1) of the Inland Revenue Ordinance (‘IRO’)

D17/16 Download D17/16 (DOC) EN - English Download D17/16 (PDF) EN - English

time limit – no power to state a case out of time – question of law – the Board should refuse to state a case unless with proper questions of law – section 69(1) of the Inland Revenue Ordinance(‘IRO’)

D18/16 Download D18/16 (DOC) EN - English Download D18/16 (PDF) EN - English

likelihood of recoverability – single specific or various debts – the word ‘and’ in the two limbs of the proviso – knock on effect of the loss – section 16(1)(d) of the Inland Revenue Ordinance (‘IRO’)

D15/16 Download D15/16 (DOC) EN - English Download D15/16 (PDF) EN - English

appellant late in filing tax return – delay due to alleged mental illness of accountant – whether any ‘reasonable excuse’ in late filing – whether amount of additional tax excessive – sections 51(1), 59(3), 68(4), 80(2), 82(1), 82A, 82B of the Inland Revenue Ordinance (Cap 112) (‘IRO’)

D14/16 Download D14/16 (DOC) EN - English Download D14/16 (PDF) EN - English

whether all the services in connection with employment rendered outside Hong Kong – ‘60 days’ rule – section 8 of the Inland Revenue Ordinance (‘IRO’)

D19/16 Download D19/16 (DOC) EN - English Download D19/16 (PDF) EN - English

whether dividend received on restricted shares awarded by the employer during the restricted period are income from employment – correct approach to consider all the facts to the receipt of the income – Back End Approach – vested interest in employee share trust – whether or not the true nature of the sums is earnings but not income arising from investment

D21/16 Download D21/16 (DOC) EN - English Download D21/16 (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 30.11.2017), please click here.