Volume 36 Third Supplement
Publication Date: Mar 2023
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| APPEAL | ||
| Appeal – whether notice of appeal given within statutory time limit – whether extend time for giving notice of appeal – whether prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal – sections 2(1), 58(2), 58(3), 64(4), 66(1) and 66(1A) of the Inland Revenue Ordinance (Chapter 112) (‘Ordinance’) [Decision in Chinese] | D1/22 |
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| Salaries tax – whether employment under two contracts from two companies be considered as one single employment rendering income chargeable to salaries tax – whether Appellant render services in connection with his employment partly in Hong Kong resulting in part of his income chargeable to salaries tax – sections 8(1), 8(1)(A), 61 and 61A of Inland Revenue Ordinance – totality of facts test – whether the dual employment arrangement was artificial or fictitious – whether the employment was designed for the sole or dominant purpose of enabling him to obtain a tax benefit in Hong Kong – factors should be taken into consideration on whether the transaction was consistent with rational commercial decision-making of each party concerned – proper approach for the apportionment exercise – Day in day out (DIDO) approach in cases considering section 8(1A)(c) and in cases under section 8(1A)(a) – ‘time in time out’ approach ... | D18/22 |
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| PROFITS TAX | ||
| Profits tax – capital asset – adventure in nature of trade – change of intention from holding for investment to holding for trading – badges of trade – sections 2(1), 14, (1), 66(3), 68, (4) of the Inland Revenue Ordinance (‘the IRO’) | D5/22 |
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| Profits tax – deductions – whether Appellant incurred the alleged expenditure – whether appellant can prove that the expenditure was incurred in the production of profits – sections 16, 17, 68(4), 68(9) of the Inland Revenue Ordinance (‘the Ordinance’) [Decision in Chinese] | D14/21 |
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| Profits tax – whether the Organisation A was a charitable institution for the purpose of section 88 of the IRO – whether the profits derived from the Organisation A’s trade or business were applied solely for charitable purpose and were not expended substantially outside Hong Kong – whether such trade or business was exercised in the course of the actual carrying out of the expressed objects of Organisation A – sections 2(1), 14, 16F, 17(1)(c), 68(4), 88 of the Inland Revenue Ordinance | D2/22 |
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| PROPERTY TAX | ||
| Property tax – appeal out of time – deadline for filing an appeal – wording for approving appeal out of time – ‘other reasonable cause’ under Inland Revenue Ordinance (Chapter 112) (‘IRO’) section 66(1A) – IRO sections 58(2), (3), 66, (1)(a), (1)(b), (1A) [Decision in Chinese] | D6/22 |
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| SALARIES TAX | ||
| Salaries tax – appeal out of time – sections 58(2), 66(1) and 66(1A) of the Inland Revenue Ordinance | D4/22 |
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| Salaries tax – whether income source in Hong Kong – sections 8(1), 8(1A), 9(1), 66(3), 66(4), 68(4) and 70 of the Inland Revenue Ordinance | D3/22 |
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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 31.5.2022), please click here.