Volume 33 Second Supplement
Publication Date: Apr 2019
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DIGEST OF CASES REPORTED
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Decision No. |
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APPEAL OUT OF TIME |
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notice of appeal being lodged out of time – whether postpone or adjourn the hearing – whether absence due to sickness or any reasonable excuse – sections 68(2), 68(2B), 68(2C) and 68(2D) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) |
D13/17 |
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COSTS |
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the appeal to be frivolous and vexatious – section 68(9) of the IRO |
D18/17 |
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PENALTY TAX |
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failure to furnish return on time – whether there was reasonable excuse for the failure – whether amount of additional tax excessive – costs order – sections 51(1), 51(2), 51(2A), 68(4), 68(9), 80(2), 82(1), 82A(1)(ii), 82A(2), 82B(2)(a) and 82B(2)(c) of the Inland Revenue Ordinance (‘IRO’) |
D18/17 |
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PROFITS TAX |
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source– involvement of manufacturing entities in the Mainland–Sections 2, 14(1), 66(1) & 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance |
D16/17 |
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PROPERTY TAX |
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sections 5 and 5B of the Inland Revenue Ordinance (‘IRO’) – rental income from property – whether the property is the only property a person owns or that person rents another property to dwell in for which rental is payable – whether or not the rent paid by the Appellant for the residence could be deducted from or set off against the assessable value of the Property |
D14/17 |
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SALARIES TAX |
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home loan interest –– section 26E of the Inland Revenue Ordinance (‘IRO’) |
D15/17 |
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deductions – subscriptions paid to professional associations – whether ‘wholly, exclusively and necessarily incurred’ in producing income – section 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) |
D17/17 |
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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 28.2.2019), please click here.