Volume 39 First Supplement
Publication Date: Sep 2025
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| PROFITS TAX | ||
| Profits tax – chargeability – profits derived from Hong Kong – appellant’s absence at hearing – failure to respond to notices – section 68(2), (2B) and (2D) of the Inland Revenue Ordinance – hearing in absence | D6/24 |
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| Profits tax – source of profits – Profits of manufacturing businesses – whether taxpayer discharged burden of proof – whether profits derived outside Hong Kong – whether taxpayer could rely on the Departmental Interpretation and Practice Notes No 21 (Revised) – appeal dismissed [Decision in Chinese] | D8/24 |
|
| PROPERTY TAX | ||
| Property tax – appeal out of time – extension of time – service address overseas – sections 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (IRO) [Decision in Chinese] | D7/24 |
|
| SALARIES TAX | ||
| Salaries tax – whether termination payment was chargeable to salaries tax – whether the termination payment was accrued during the employment in Hong Kong - whether payment under incentive plan was taxable – whether new issues could be raised – section 8(1), section 66(3) and section 68(7) of the Inland Revenue Ordinance | D9/24 |
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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 30.11.2024), please click here.