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Volume 34 First Supplement

Publication Date: Mar 2020

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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 (Chapter 112) [Decision in Chinese]

D1/18 Download D1/18 (DOC) TC - Traditional Chinese Download D1/18 (PDF) TC - Traditional Chinese
PENALTY TAX    

appellant objecting to additional assessment and applying for stay of proceedings – appellant being absent on appeal and not withdrawing appeal – whether stay should be granted – whether Board should dismiss appeal with no power to vary assessment – whether aggravating or mitigating factors – whether costs be imposed – section 19 of Interpretation and General Clauses Ordinance (Chapter 1) – sections 4, 51(4)(a), 58(2), 66, 68, 70, 71(2), 75, 82A, 82B(3) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)]

D3/18 Download D3/18 (DOC) EN - English Download D3/18 (PDF) EN - English

incorrect tax return – omission of income from employment – reasonable excuse – section 82A of the Inland Revenue Ordinance

D5/18 Download D5/18 (DOC) EN - English Download D5/18 (PDF) EN - English

late tax return – reasonable excuse – whether additional tax excessive – section 82A of the Inland Revenue Ordinance

D6/18 Download D6/18 (DOC) EN - English Download D6/18 (PDF) EN - English
PROFITS TAX    

allowance – sum paid to secure a lease on a shop which was sublet – whether the sum paid capital in nature – section 17(1)(c) of the Inland Revenue Ordinance (‘IRO’)

D4/18 Download D4/18 (DOC) EN - English Download D4/18 (PDF) EN - English

intention when acquiring capital asset – sections 2(1), 14(1), and 68(4) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese]

D1/18 Download D1/18 (DOC) TC - Traditional Chinese Download D1/18 (PDF) TC - Traditional Chinese

source of profits – contract processing – whether taxpayer proved that profits were derived outside Hong Kong – whether taxpayer could rely on the Departmental Interpretation and Practice Notes No.21 (Revised)

D32/17 Download D32/17 (DOC) EN - English Download D32/17 (PDF) EN - English

whether legal expenses incurred by directors and shareholders of the company was deductible – whether the Inland Revenue could depart from the position in its previous statement of loss after a period of 6 years – whether the legal fees were capital in nature - whether the Inland Revenue Department had treated like cases alike in the past is the primary concern – the proper approach to look at the circumstances leading to the payment of the legal fees and the nature of the legal fees – whether the statement of loss is an assessment section 60 of the Inland Revenue Ordinance

D31/17 Download D31/17 (DOC) EN - English Download D31/17 (PDF) EN - English
SALARIES TAX    

disabled dependent allowance – whether an individual could claim disabled dependent allowance by himself – sections 31A(1), 68(4) and (8) of the Inland Revenue Ordinance (‘the IRO’) [Decision in Chinese]

D2/18 Download D2/18 (DOC) TC - Traditional Chinese Download D2/18 (PDF) TC - Traditional Chinese

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 30.11.2019), please click here.