Volume 37 First Supplement
Publication Date: Sep 2023
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| APPEAL | ||
| Additional profits tax – management fee paid to the related company – whether the impugned management fees are deductible expenses under sections 16(1) and 17 of the Inland Revenue Ordinance – whether the transactions was for the sole or dominant purpose of enabling the taxpayer to obtain a tax benefit so that section 61A is engaged - the Board’s function on hearing an appeal – mere assertions or statements of the tax representatives do not form part of the evidence – evidence put forward by the Taxpayer which was not challenged by the Revenue could not be taken as accepted by the Revenue as the fact ... | D11/22 |
|
| APPEAL OUT OF TIME | ||
| Appeal – appeal out of time – application to extend time limit for filing notice of appeal – whether applicant was prevented by absence from Hong Kong or other reasonable cause from giving notice of appeal within time limit – sections 2, 51, 58, 64, 66 and 80 of Inland Revenue Ordinance (Cap.112) (‘IRO’) | D14/22 |
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| PROFITS TAX | ||
| Profits Tax–Consent Scheme–pre-sale of uncompleted units–interest income on deposit and part payment of the purchase price by the purchasers–whether exemption under section 2(1) of the Exemption Order–sections 14, 15 and 68(4) of the Inland Revenue Ordinance | D12/22 |
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| SALARIES TAX | ||
| Salaries Tax – whether income chargeable – locality of the employment – whether employee working outside Hong Kong meant that the employment was located outside Hong Kong – sections 8 and 64 of the Inland Revenue Ordinance (‘IRO’) | D15/22 |
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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 30.11.2022), please click here.