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Volume 33 Third Supplement

Publication Date: Jul 2019

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

determination of profits tax assessment – buying and selling property with existing tenancy – intention of purchase for long-term investment or trade – sections 2(1), 14(1), 66(3) and 68(4) of the Inland Revenue Ordinance

D19/17 Download D19/17 (DOC) EN - English Download D19/17 (PDF) EN - English

conveyancing of property – appellant purchasing property and renting it out – whether any intention to trade at the time of acquisition – whether ‘badges of trade’ existed – sections 2(1), 14(1), 68(4) and 68(9) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)  [Decision in Chinese]

D23/17 Download D23/17 (DOC) TC - Traditional Chinese Download D23/17 (PDF) TC - Traditional Chinese

whether interest received from loan advanced taxable – whether the Taxpayer carried on a business in Hong Kong – whether there was reasonable cause to extend the time for appeal – sections 14(1), 15(1)(f) and 66(1)(a) of the Inland Revenue Ordinance (‘IRO’)

D22/17 Download D22/17 (DOC) EN - English Download D22/17 (PDF) EN - English
SALARIES TAX    

place of negotiation – locus of employment – 60 days rule – day in day out formula – sections 8(1)(a), 8(1A), 8(1B) and 68(8) of the Inland Revenue Ordinance

D24/17 Download D24/17 (DOC) EN - English Download D24/17 (PDF) EN - English

whether or not the tax liability was finalized – assessor’s power to raise additional assessment – sections 60(1) and 88A(1) of the Inland Revenue Ordinance (‘IRO’) – ruling by the Inland Revenue Department (‘IRD’) on tax position – whether or not misrepresentation of the taxpayer’s tax position could as a matter of law preclude further assessment by the Board

D21/17 Download D21/17 (DOC) EN - English Download D21/17 (PDF) EN - English

termination of employment –termination payment –sections 8(1), 9(1)(a), 11B, 11D, 12(1), 68(4), and 68(9) of the Inland Revenue Ordinance

D20/17 Download D20/17 (DOC) EN - English Download D20/17 (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 31.5.2019), please click here.