Volume 38 Third Supplement

Publication Date: Mar 2025

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DIGEST OF CASES REPORTED

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	Decision No.	Download
PROFITS TAX
Profits Tax – late notification of chargeability – assessment of additional tax – whether reasonable excuse – whether assessment excessive – sections 51(2), 68(4), 82A and 82B of the Inland Revenue Ordinance (‘Ordinance’)	D15/23
SALARIES TAX
Salaries Tax – whether the Appellant had already paid the assessed tax – burden of proof on Appellant – whether the Inland Revenue’s system could have lost the tax payment record – whether home loan interest was deductible – insufficiency of proof – section 68(4) and section 26E of the Inland Revenue Ordinance.	D10/23
Salaries tax – whether termination payments were chargeable to salaries tax – whether payments were for past services or compensation for loss of office – whether payments under incentive plans were taxable – section 8(1), section 9(1), and section 68(4) of the inland revenue ordinance	D17/23
Salaries tax – whether the taxpayer is liable to pay salaries tax – ‘60-day rule’ under section 8(1B) of the Inland Revenue Ordinance – whether a transfer passenger arrives at Hong Kong Airport is in the territory of Hong Kong – whether the word ‘visits’ under section 8(1B) of the Ordinance should be qualified by or made subject to duration or purpose as contended - onus of proof	D11/23

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 31.5.2024), please click here.