Skip to content

Volume 36

Publication Date: Dec 2021

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
PROFITS TAX    
assessment – deductions – whether the taxpayer could deduct fees for property management service from the assessable profits – whether the taxpayer incurred a liability to pay such management fees – whether it was necessary to show that the taxpayer was legally obliged to pay such fees – sections 16, 17 of the Inland Revenue Ordinance (‘the Ordinance’) D11/20 Download D11/20 (DOC) EN - English Download D11/20 (PDF) EN - English
profits on disposal of property – whether original intention as long-term investment – sections 14 and 68(4) of the Inland Revenue Ordinance D16/20 Download D16/20 (DOC) EN - English Download D16/20 (PDF) EN - English
whether the profits tax assessment and the additional profits tax assessment are excessive and incorrect – meaning of trading – whether the disposal of the properties should be considered as trading and thus be chargeable to profits tax – sections 66, 68(4) and 68(9) of the Inland Revenue Ordinance D15/20 Download D15/20 (DOC) EN - English Download D15/20 (PDF) EN - English
whether the taxpayer carry on a trade or business in Hong Kong and whether its profits were sourced in Hong Kong – sections 14 and 68(9) of the Inland Revenue Ordinance D14/20 Download D14/20 (DOC) EN - English Download D14/20 (PDF) EN - English
SALARIES TAX    
appeal out of time – whether the relevant expenses were incurred while performing his duties – documentary proof for the relevant expenses – sections 12(1)(a), 66 and 68(4) of the Inland Revenue Ordinance [Decision in Chinese] D13/20 Download D13/20 (DOC) TC - Traditional Chinese Download D13/20 (PDF) TC - Traditional Chinese
dependent sister allowance and disabled dependent allowance – whether appellant had ‘sole or predominant care’ of his younger sister – sections 30B, 31A and 68(4) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [Decision in Chinese] D9/20 Download D9/20 (DOC) TC - Traditional Chinese Download D9/20 (PDF) TC - Traditional Chinese
disputed the payment of the sum – whether the assessor should not raise the additional salaries assessment after the taxpayer paid the sum in provisional tax – sections 66(3) and 68(4) of the Inland Revenue Ordinance D12/20 Download D12/20 (DOC) EN - English Download D12/20 (PDF) EN - English
power to summons witnesses – ‘60 days’ rule – exemption under section 8 of the Inland Revenue Ordinance (the ‘IRO’) – hopeless appeal – costs of the Board – sections 8, 8(1), 8(1A), 8(1A)(b)(ii), 8(1A)(c), 8(1B), 8(1C), 66, 68, 68(4), 68(9) of the IRO D10/20 Download D10/20 (DOC) EN - English Download D10/20 (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 31.12.2021), please click here.