Decision No
 

PENALTY TAX -
 

penalty - 15% of the amount of tax - excessive - mitigation - genuine oversight and remorseful
 

D93/98 (PDF file)

incorrect salaries tax return - failure to disclose certain income chargeable to tax - unintentional - whether a reasonable excuse existed under s 82A of Inland Revenue Ordinance - demeanour of the taxpayer - 10% penalty under s 82A of Inland Revenue Ordinance
 

D94/98 (PDF file)

taxpayer appealing the Commissioner's findings - date of receipt of appeal notice by the Board - whether within time limit as prescribed by s 82B(1) of Inland Revenue Ordinance ('IRO') - ss 8(1) and 71 of Interpretation and General Clauses Ordinance ('IAGCO') - whether the Board has jurisdiction to entertain appeal
 

D98/98 (PDF file)

additional assessment - burden of proof - ss 51C and 68(4) of the Inland Revenue Ordinance
  

D44/98 (PDF file)

real property - usage - whether liable for profits tax
 

D63/98 (PDF file)

compensation for early termination of distributorship agreement - whether liable to profits tax - s 68(4) of the Inland Revenue Ordinance
 

D64/98 (PDF file)

assessable profits - profits arising from purchase and sale of properties by husband and wife
 

D65/98 (PDF file)

assessable profit - gains realized from sale of property by a company - whether the sale of the property amounted to trade - ss 2, 14, 68(4) of the Inland Revenue Ordinance Chapter 112
 

D83/98 (PDF file)

whether the sale of a property was a sale of capital asset or trading stock - taxpayer gone into liquidation - liquidator's duties - application to hear the appeal in the absence of the taxpayer or liquidator's authorised representative under s 68(2D) of the Inland Revenue Ordinance - power of the Board to order the taxpayer to pay costs under s 68(9) of the IRO
 

D88/98 (PDF file)

whether taxpayer entitled to exclude from its declared assessable profits a sum as being offshore profits derived from services rendered outside Hong Kong - whether the income was in truth income wholly arising in Hong Kong - s 14 of the Inland Revenue Ordinance
 

D89/98 (PDF file)

acquisition and sale of properties - intention of purchaser at time of acquisition - burden of proof on purchaser - whether tax chargeable on the profits of sale - s 68(4) of Inland Revenue Ordinance

D99/98 (PDF file)

whether payment under voluntary retirement scheme damages for breach of contract or income from employment
 

D58/98 (PDF file)

retirement scheme - pension on termination of employment - statutory concession - whether there was a dismissal within the meaning of s 31T(2) of the Employment Ordinance - re-engagement - whether compensation to breach
 

D59/98 (PDF file)

time-apportioned basis - secondment overseas - whether income earned in that period assessable to tax - whether new employment - intra-group billing arrangements
 

D61/98 (PDF file)

delay of filing a notice of appeal - s 66(1A) of the Inland Revenue Ordinance - meaning of the word 'transmission' under s 66(1) of the IRO - burden of proof
 

D62/98 (PDF file)

whether transaction artificial or fictitious - whether contract of service or contract for services - s 61 of Inland Revenue Ordinance
 

D69/98 (PDF file)

claims arising from wrongful dismissal - settlement - whether settlement payment income from employment and liable to salaries tax - whether apportionable - whether apportionment reasonable
 

D76/98 (PDF file)

whether persons employed on the staff of any consulate, who were subjects or citizens of the state concerned were entitled to exemption under s 8(2)(b) of the Inland Revenue Ordinance - whether the taxpayer 'represented' the state to the Hong Kong Government - meaning of the word 'represent'
 

D81/98 (PDF file)