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Volume 33

Publication Date: Nov 2018

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

incorrect tax return - third parties charged for additional tax of the taxpayer (in liquidation)– whether third parties has any reasonable excuse – amendments to add additional ground–whether section 70 applicable to third parties– sections 70 and 82A of the Inland Revenue Ordinance

D32/16 Download D32/16 (DOC) EN - English Download D32/16 (PDF) EN - English

judicial limit of 300% of the tax undercharged – sections 68(8), 82A and 82B of the Inland Revenue Ordinance (‘the Ordinance’)

D33/16 Download D33/16 (DOC) EN - English Download D33/16 (PDF) EN - English
PROFITS TAX    

assessment made in absence of a return – Taxpayer referring the third party statements after the assessment – whether assessment excessive by reason of an omission in any return or statements submitted thereof – section 70A of the Inland Revenue Ordinance (‘IRO’)

D4/17 Download D4/17 (DOC) EN - English Download D4/17 (PDF) EN - English
SALARIES TAX    

deduction of outgoings and expenses – whether outgoings and expenses wholly, exclusively and necessarily incurred in the production of assessable income – whether capital expenditure – sections 12 and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese]

D6/17 Download D6/17 (DOC) TC - Traditional Chinese Download D6/17 (PDF) TC - Traditional Chinese

food allowance and travelling allowance – gratuities or retirement benefits – whether or not the sums were chargeable to salaries tax – sections 8(1)(a), 8(2)(cc), (9)(1)(a), 12(1)(a), 68(4) of the Inland Revenue Ordinance (the ‘Ordinance’) [Decision in Chinese]

D3/17 Download D3/17 (DOC) TC - Traditional Chinese Download D3/17 (PDF) TC - Traditional Chinese

single parent allowance – section 32 of the Inland Revenue Ordinance (‘IRO’) – meaning of ‘sole or predominant care’ – burden of proof

D5/17 Download D5/17 (DOC) EN - English Download D5/17 (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 31.8.2018), please click here.