Volume 39 Second Supplement
Publication Date: Sep 2026
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DIGEST OF CASES REPORTED
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| Decision No. | Download | |
|---|---|---|
| PERSONAL ASSESSMENT | ||
| Personal Assessment – deductible interest – whether purpose of loan was to produce rental income – mortgage refinancing – sections 42(1), 68(4) and 68(7) of the Inland Revenue Ordinance – new evidence | D12/24 |
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| PROPERTY TAX | ||
| Property Tax – appeal out of time – extension of time – service by post at taxpayer's last known address – sections 66(1) and 66(1A) of the Inland Revenue Ordinance (‘IRO’) [Decision in Chinese] | D13/24 |
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| SALARIES TAX | ||
| Salaries Tax – Married person’s allowance – Child allowance – Sections 29(1) and 31(1) of the Inland Revenue Ordinance (the ‘Ordinance’) – Marriage as a status under the Ordinance – Appeal dismissed [Decision in Chinese] | D1/25 |
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| Salaries tax – appeal out of time – extension of time – sections 66(1)(a) and 66(1A) of the Inland Revenue Ordinance (IRO) – transmission of determination – whether appellant prevented by reasonable cause from giving notice of appeal within time [Decision in Chinese] | D10/24 |
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| Salaries tax — non-Hong Kong employment — income attributable to services rendered in Hong Kong — whether the 60-day exemption under section 8(1B) of the Inland Revenue Ordinance (‘Ordinance’) applied — whether the taxpayer rendered services in Hong Kong during his visits — time apportionment — sections 8(1), 8(1A)(a), 8(1A)(b)(ii), 8(1B), 11B, 11D, 68(4) and 68(9) of the Ordinance | D14/24 |
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| Salaries tax – termination of employment – three sums of payment described as ‘year end bonus’, ‘three months’ notice payment’ and ‘other payment’ made to appellant by former employer assessed to be chargeable to salaries tax – true purpose(s) of payments – burden on appellant to show assessment excessive or incorrect – whether sums chargeable to salaries tax – sections 8, 9 and 68(4) of the Inland Revenue Ordinance (IRO) | D11/24 |
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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 28.2.2025), please click here.