Volume 37 Third Supplement

Publication Date: Mar 2024

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DIGEST OF CASES REPORTED

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	Decision No.	Download
PROFITS TAX
appellant being trading arm of the group – appellant allegedly having no employees, profit generating activities, stocks or bank account in Hong Kong – whether appellant carrying on trade or business in Hong Kong – whether business arising in or deriving from Hong Kong – sections 14(1), 68(4) and 68(9) of the Inland Revenue Ordinance (Chapter112) (‘IRO’)	D25/22
SALARIES TAX
allowances – dependant brother or dependent sister allowance (‘DBSA’) – disabled dependant allowance (‘DDA’) – meaning of ‘unmarried’ – whether eligibility under Disability Allowance Scheme (‘DAS’) a necessary condition for DDA – sections 2(1), 30B, 30B(1), 31(1), 31A(1), 33 of the Inland Revenue Ordinance (the ‘IRO’)	D23/22
appeal out of time – whether the appeal is out of time; whether the reasons given by the appellant fall within ‘other reason cause’ category contained in section 66(1A) of the Inland Revenue Ordinance – section 66(1A) of the Inland Revenue Ordinance.	D24/22
awards under incentive plans – accrual of payment – whether payment made to employee pursuant to incentive plan chargeable at grant of awards or vesting of awards – sections 8, 9, 11B, 11D and 64 of the Inland Revenue Ordinance (‘IRO’)	D22/22

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 31.5.2023), please click here.