[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.]
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Decision
No
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PENALTY TAX -
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omission from tax return of part of salary - omission as a result of carelessness - whether penalty tax of 24.8% excessive - Inland Revenue Ordinance s 82A
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D18/97
(PDF file) |
delay by corporate taxpayer in filing profits
tax returns - whether penalty tax assessment excessive or incorrect
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D69/97
(PDF file) |
PROFITS TAX -
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sale of exchanged land - whether capital gain or a transaction amounting to an adventure in the nature of trade
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D37/96
(PDF file) |
purchase and sale of car parks - whether capital gain or taxable profit - management and consulting fee - ss 16 and 61 of the Inland Revenue Ordinance
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D39/97
(PDF file) |
change of accounting date - basis period to be used - s 18E of the Inland Revenue Ordinance - whether the change artificial - whether sole or predominant purpose was to obtain a tax benefit - s 16A of the IRO
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D44/97
(PDF file) |
profit derived from sale of property - whether assessable to profits tax
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D48/97
(PDF file) |
depreciation allowance for common area and facilities in building not in the taxpayer's exclusive possession - whether plant or machinery for the purposes of producing profits
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D49/97
(PDF file) |
source of profit - import/export business - purchase of goods in Hong Kong with sale of goods to overseas customer negotiated by overseas agent - related sales activities, including processing of customer's order, carried out both in and outside Hong Kong - Inland Revenue Ordinance s 14(1)
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D51/97
(PDF file) |
sale of property - whether the original intention of the acquisition was for long term investment
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D59/97
(PDF file) |
profit derived from sale of property - whether assessable to profits tax
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D61/97
(PDF file) |
source of profit - rebates/discounts in respect of trades executed by overseas brokers on foreign stock exchange - s 16 - whether interest on subordinated loan redeposited offshore is deductible expense
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D71/97
(PDF file) |
SALARIES TAX -
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s 8 (1A)(1B) - services rendered outside Hong Kong - whether liable to salaries tax
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D47/97
(PDF file) |
income arising in or derived from Hong Kong - whether all services rendered outside Hong Kong - s 8(1B) - 60 days' rule
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D54/97
(PDF file) |
payment made to employee to continue employment until transfer of employer's business - whether payment from employment or compensation for loss of employment - Inland Revenue Ordinance ss 8(1) and 9(1)
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D60/97
(PDF file) |
child allowance - interim application to summon a third party to attend - child allowance - s 31(1) - single parent allowance - s 32(1)
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D62/97
(PDF file) |
back
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