Volume 35 Third Supplement
Publication Date: Aug 2021
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| PENALTY TAX | ||
| appeal out of time – reasonable excuse – whether additional tax excessive – sections 82A and 82B of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] | D1/20 |
|
| PROFITS TAX | ||
| chargeability to profits tax – whether appellant carrying on business in Hong Kong – whether profits earning activities taking place in Hong Kong – whether profits earned sourced from Hong Kong – sections 2(1), 14 and 68 of Inland Revenue Ordinance (Chapter 112) (‘IRO’) | D5/20 |
|
| reasonable cause that justify an extension of time under section 66(1A) of the Ordinance – whether previous Chief Executive Office’s inability to come to Hong Kong and/or the misplacement of the documents are reasonable cause – the locality of the source of income | D25/19 |
|
| SALARIES TAX | ||
| appeal out of time – frivolous and vexatious appeal – costs of the Board – sections 58(2), 66, 66(1)(a), 66(1A), 68(2D), 68(4), 68(9) of the Inland Revenue Ordinance (the ‘IRO’) | D26/19 |
|
| appellant purchasing a residential property – whether interest paid by the appellant on a loan secured by a residential property purchased by the appellant was home loan interest – loan interest arising from a loan after full repayment of mortgage loan – sections 26E(1) and 26E(9) of Inland Revenue Ordinance (Chapter 112) (‘IRO’) | D6/20 |
|
| payments made after termination of employment – whether employment income – sections 8, 9 and 68(4) of the Inland Revenue Ordinance | D8/20 |
|
| remuneration under certain agreements – whether income derived from an employment of profit – whether artificial or fictitious – sections 9A, 61 of IRO | D3/20 |
|
| whether income arising in or derived from Hong Kong – exemption – whether income derived from services rendered outside Hong Kong – section 8 of the Inland Revenue Ordinance (‘the Ordinance’) | D2/20 |
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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 31.5.2021), please click here.