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Volume 32

Publication Date: Nov 2017

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DIGEST OF CASES REPORTED

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  Decision No. Download
COSTS    

wasting the resources of the Board – section 68(9) of the Inland Revenue Ordinance [Decision in Chinese]

D26/16 Download D26/16 (DOC) TC - Traditional Chinese Download D26/16 (PDF) TC - Traditional Chinese
PENALTY TAX    

dependent parent allowance – appellant claiming allowance in respect of deceased mother – tax representative filing in information by mistake – appellant failing to discover relevant mistake – whether any reasonable excuse – whether additional assessment excessive – sections 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese]

D12/16 Download D12/16 (DOC) TC - Traditional Chinese Download D12/16 (PDF) TC - Traditional Chinese

informing the Commissioner in writing not later than 4 months after the end of the basis period – no intention to evade tax – sections 51, 59(3), 66(3), 68, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance [Decision in Chinese]

D26/16 Download D26/16 (DOC) TC - Traditional Chinese Download D26/16 (PDF) TC - Traditional Chinese
PRACTICE AND PROCEDURE    

case remitted back from the Court of First Instance – whether the Board has jurisdiction to conduct hearing de novo or take further evidence – no such jurisdiction existed for the Board – section 69(5) of the Inland Revenue Ordinance (‘IRO’)

D10/16 Download D10/16 (DOC) EN - English Download D10/16 (PDF) EN - English
PROFITS TAX    

sale of land – intention at time of acquisition– whether subsequent change of intention – agency fee – whether expense incurred in the production of chargeable profits – sections 14(1), 16(1) and 68(4) of the Inland Revenue Ordinance

D28/16 Download D28/16 (DOC) EN - English Download D28/16 (PDF) EN - English

the requisite documents not accompanying the notice of appeal – the chop of the Office of the Clerk to the Board – Chinese version of section 66(1) – unilateral mistake – sections 66(1) and 66(1A) of the Inland Revenue Ordinance

D13/16 Download D13/16 (DOC) EN - English Download D13/16 (PDF) EN - English
SALARIES TAX    

whether or not the sums were compensation payments for losses resulting from termination of employment – Section 8(2)(cc)(ii), 8(4), 8(5) and 8(6) of the Inland Revenue Ordinance

D29/16 Download D29/16 (DOC) EN - English Download D29/16 (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 31.8.2017), please click here.