Volume 36
Publication Date: Dec 2021
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DIGEST OF CASES REPORTED
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Decision No. |
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PROFITS TAX |
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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 |
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profits on disposal of property – whether original intention as long-term investment – sections 14 and 68(4) of the Inland Revenue Ordinance |
D16/20 |
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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 |
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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 |
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SALARIES TAX |
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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 |
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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 |
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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 |
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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 |
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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 31.12.2021), please click here.