Volume 36 First Supplement
Publication Date: Aug 2022
----------------------------------------
DIGEST OF CASES REPORTED
----------------------------------------
| Decision No. | Download | |
|---|---|---|
| PROCEDURE | ||
| appeal out of time – whether extension of time should be granted – whether the Taxpayer was prevented from giving notice of appeal within one month – section 66 of the Ordinance | D19/20 |
|
| PROFITS TAX | ||
| appeal out of time – whether the reasons given by the appellant fall within ‘other reason cause’ category contained in section 66(1A) of the Inland Revenue Ordinance – section 66(1)(a) and 66(1A) of the Inland Revenue Ordinance [Decision in Chinese] | D3/21 |
|
| delivery of notice of assessment – giving notice of appeal to the Board of Review – the time within which notice of appeal may be given – sections 58(2), 66, 66(1)(a), 66(1A) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese] | D17/20 |
|
| source – whether manufacturing activities under licence and by subcontractors in the Mainland form part of the profit-generating activities – sections 14 & 68 of the Inland Revenue Ordinance | D5/21 |
|
| SALARIES TAX | ||
| dependent grandparent allowance – dependent disputed the payment of the sum – whether the grandfather resided with the appellant is a fact finding exercise – sections 30A and 68(4) of the Inland Revenue Ordinance | D2/21 |
|
| payment in lieu deductible or not – distinction between ‘for the production of assessable income’ and ‘for the purpose of the production of assessable income’ – sections 8(1)(a), 9(1)(a), 12(1)(a), 68(4) and (8) of the Inland Revenue Ordinance (‘the IRO’) [Decision in Chinese] | D1/21 |
|
| payment in lieu of termination notice – notice period covering two financial years – whether payment fully assessed in the first financial year – sections 2(1), 8(1), 9(1), 11B, 11C, 11D and 68(4) of the Inland Revenue Ordinance (‘IRO’) | D18/20 |
|
| whether a payment received by an employee upon termination of employment is taxable – section 8(1)(a), 9(1)(a), 11B, 11C(a), 11D(b) proviso (ii) and 68(4) of the Inland Revenue Ordinance | D4/21 |
|
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 30.11.2021), please click here.