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Volume 36 Second Supplement

Publication Date: Nov 2022




  Decision No. Download
appeal out of time – whether extension of time to be granted – section 66 of the Inland Revenue Ordinance D8/21 Download D8/21 (DOC) EN - English Download D8/21 (PDF) EN - English
profits on disposal of property – whether original intention as long-term investment – sections 2(1), 14(1), 17C, 33A, 40 and 68(4) of the Inland Revenue Ordinance D12/21 Download D12/21 (DOC) EN - English Download D12/21 (PDF) EN - English
source of profit – profit-producing transactions vs activities antecedent or incidental to those transactions – ‘totality of facts’ principle – frivolous and vexatious appeal – sections 2, 14(1), 68(4), (8) and (9), Part 1 of Schedule 5 of the Inland Revenue Ordinance (‘the IRO’) D13/21 Download D13/21 (DOC) EN - English Download D13/21 (PDF) EN - English
whether the profit from the sale of the property was capital in nature – whether the intention to sell the asset was for profit or for long term investment – whether the asset was an investment item [Decision in Chinese] D7/21 Download D7/21 (DOC) TC - Traditional Chinese Download D7/21 (PDF) TC - Traditional Chinese
whether the signing fee was assessable profits – constitutional principle relating to taxation – sections 2(1), 14, 16(1) and 18 of Inland Revenue Ordinance – deduction of outgoings and expenses – liability to repay the signing fee – repayment of signing fee was made outside the period of the year of assessment – cardinal principles of tax law – whether the received signing fee was part of profits from the taxpayer’s trade, profession or business arising in or derived from Hong Kong during the year of assessment D11/21 Download D11/21 (DOC) EN - English Download D11/21 (PDF) EN - English
appeal against determination – appellant lodging appeal more than 3 years out of time – whether prevented by illness – whether other reasonable grounds for extension of time – sections 64(4) and 66 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) D10/21 Download D10/21 (DOC) EN - English Download D10/21 (PDF) EN - English
source of income – whether income was from an office of profit within section 8(1)(a) of the Inland Revenue Ordinance (‘the Ordinance’) – whether the source of income was Hong Kong – whether income chargeable to salaries tax D9/21 Download D9/21 (DOC) EN - English Download D9/21 (PDF) EN - English
whether the two employment contracts actually constituted one employment based on income sourced in Hong Kong – ‘test of totality’ – section 8(1)(a) & (b), 8(1A)(a) and (b)(ii), (1B) of the Inland Revenue Ordinance D6/21 Download D6/21 (DOC) EN - English Download D6/21 (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 28.2.2022), please click here.