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Volume 32 Third Supplement

Publication Date: Jul 2018

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

additional assessment – whether expenses are revenue or capital in nature – whether the deductions are prohibited from deduction – sections 16(1) & 17(1)(c) of the Inland Revenue Ordinance (‘the Ordinance’)

D34/16 Download D34/16 (DOC) EN - English Download D34/16 (PDF) EN - English

determination of profits tax assessment – depreciation – granting of Commercial Building Allowance (‘CBA’) – surveying fee as deduction – sections 16(1), 17(1), 33A, 60(1), 64(2), 70 of the Inland Revenue Ordinance (‘IRO’)

D37/16 Download D37/16 (DOC) EN - English Download D37/16 (PDF) EN - English

whether gains arising from the disposal of capital asset – sections 14(1), 68(4) and 68(8)(a) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese]

D35/16 Download D35/16 (DOC) TC - Traditional Chinese Download D35/16 (PDF) TC - Traditional Chinese
SALARIES TAX    

appeal out of time – section 66(1A) of the Inland Revenue Ordinance (‘IRO’) – whether or not postal delay could be reasonable cause in failing to submit the notice to appeal within time limit – section 8(1A), 9(1) and 26A(1A) of the IRO – whether the said sum was from the employment and derived from Hong Kong [Decision in Chinese]

D36/16 Download D36/16 (DOC) TC - Traditional Chinese Download D36/16 (PDF) TC - Traditional Chinese

incorrect statement in tax return – appellant claiming dependent parent allowance for parent already passed away – whether appellant liable to additional tax – whether reasonable excuse for making incorrect statement – whether additional tax excessive – sections 64, 66(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)

D2/17 Download D2/17 (DOC) EN - English Download D2/17 (PDF) EN - English

whether income source in Hong Kong - sections 8(1), 8(1A), 8(1B) and 68(4)of the Inland Revenue Ordinance (‘IRO’)

D1/17 Download D1/17 (DOC) EN - English Download D1/17 (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 31.5.2018), please click here.