Volume 38 First Supplement
Publication Date: Sep 2024
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| PROFITS TAX | ||
| Profits Tax – failure to file tax returns – whether the final and conclusive estimated assessments can be reopened under section 70A of the Inland Revenue Ordinance – whether certain expenses are deductible – section 70A of the Inland Revenue Ordinance. | D1/23 |
|
| SALARIES TAX | ||
| Salaries tax – appellant entering into ‘dual employment’ arrangement with companies in different jurisdictions – whether income for service rendered outside Hong Kong exempted from salaries tax – source of income – apportionment approach to be adopted in determining extent of service rendered outside Hong Kong – sections 8(1), 8(1A)(c), 9(1), 61, 61A and 68(4) of Inland Revenue Ordinance (Chapter 112) (‘Ordinance’) | D3/23 |
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| Salaries tax – whether the payment was a reward for past service or a payment to induce the employee to enter into employment and provide future service – nature of ex-gratia payment – the substance of settlement – whether the disputed payment represents a claim of the employee’s entitlement – whether the rights has been abrogated – whether legal fee were incurred in the performance of the job duties – salaries received from garden leave period | D5/23 |
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| Salaries tax – whether there was basis for re-opening the assessment of salaries tax – meaning of ‘error and omission’ – costs ordered for appeal without merit – sections 8(1)(a), 9(1), 9(1)(a), 11B, 11D, 11D(a), 51(5), 64, 64(1), 66, 68, 68(4), 68(9), 70A, 70A(1) of the Inland Revenue Ordinance (the ‘IRO’) | D2/23 |
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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 30.11.2023), please click here.