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Volume 34 Second Supplement

Publication Date: Jun 2020

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

section 51(1) and 82A of the Inland Revenue Ordinance – failure to furnish tax return within time allowed – reasonable excuse for the delay – whether the additional tax is excessive – statutory reporting duties cannot be delegated – no duty on the part of the Department to warn a taxpayer before invoking section 82A – normal penalty of approximately 10% for late filing of returns – frivolous and vexatious appeal

D8/18 Download D8/18 (DOC) EN - English Download D8/18 (PDF) EN - English
PROFITS TAX    

incorrect return – never failed to submit a return nor pay tax – sections 51C, 70 and 82A of the Inland Revenue Ordinance [Decision in Chinese]

D10/18 Download D10/18 (DOC) TC - Traditional Chinese Download D10/18 (PDF) TC - Traditional Chinese

sale of property – intention at time of acquisition – onus of proof on the appellants – sections 2(1), 14(1), 60(1) and 68(4) of the Inland Revenue Ordinance (‘the IRO’)

D12/18 Download D12/18 (DOC) EN - English Download D12/18 (PDF) EN - English
SALARIES TAX    

allowance – dependent brother allowance – whether appellant solely or predominantly cared for elder brother – disabled dependant allowance  – onus of proving that the assessment appealed against is excessive or incorrect – Inland Revenue Ordinance (Chapter 112) (‘IRO’) sections 30B, 31A, 66, 68 [Decision in Chinese]

D13/18 Download D13/18 (DOC) TC - Traditional Chinese Download D13/18 (PDF) TC - Traditional Chinese

deductions – whether repayment of loan, medical reserve, and education expenses of son can be deducted – expenses must be necessarily incurred in the production of the assessable income – Inland Revenue Ordinance (‘the Ordinance’) sections 8, 9, and 12 [Decision in Chinese]

D11/18 Download D11/18 (DOC) TC - Traditional Chinese Download D11/18 (PDF) TC - Traditional Chinese

home loan interest deduction – sections 26E and 68(4) of the Inland Revenue Ordinance [Decision in Chinese]

D9/18 Download D9/18 (DOC) TC - Traditional Chinese Download D9/18 (PDF) TC - Traditional Chinese

single parent allowance – whether appellant having sole or predominant care of his daughter – sections 32 and 68(4) of Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese]

D14/18 Download D14/18 (DOC) TC - Traditional Chinese Download D14/18 (PDF) TC - Traditional Chinese

sums received prior to commencement of employment – points raised after conclusion of appeal – section 8(1), 11B, 11C, 11D(b), 12(e) and 66(1) of the Inland Revenue Ordinance

D7/18 Download D7/18 (DOC) EN - English Download D7/18 (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 29.2.2020), please click here.