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Board of Review Decisions
VOLUME 14
[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 31.8.1999), please
click here.
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DIGEST OF CASES REPORTED
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Decision
No
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PENALTY TAX -
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assessment - finality
of decision by the Board of Review - procedure defects or merits
- whether the decision of the Board of Review in D15/98,
IRBRD, vol 13, 163 was final - ss 69(1), 70, 82A(1)(a), 82B(2)
of the Inland Revenue Ordinance, Chapter 112
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D154/98
(PDF file) |
whether a reasonable
excuse for failure to notify chargeability and return assessable
profits - whether penalty of approximately 100% excessive in the
circumstances - s 82A(1) of the Inland Revenue Ordinance
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D179/98
(PDF file) |
PROFITS TAX -
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long service payment
- taxpayer re-engaged by the same company under new contract -
delayed payment - whether chargeable to tax - ss 31R(2) and 31Y(2)
of the Employment Ordinance, Chapter 57
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D104/98
(PDF file) |
licensed moneylender
under Moneylenders Ordinance, Chapter 163 - loans made to associated
company - whether money lent in the course of the business of
the lending of money within Hong Kong - whether loans considered
capital investment - bad debts - whether allowable deductions
- ss 16(d) and 17(1)(c) of the Inland Revenue Ordinance ('IRO')
, Chapter 112
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D153/98
(PDF file) |
whether a sum received
as compensation for premature termination of a tenancy is a trading
receipt or a capital receipt
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D170/98
(PDF file) |
asset betterment statements
- method of estimating income - taxpayer to prove it excessive
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D174/98
(PDF file) |
delay in submitting
tax returns - additional tax as penalty - whether excessive -
ss 51(1), 80 and 82A of the Inland Revenue Ordinance
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D177/98
(PDF file) |
SALARIES TAX -
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special payment on
termination of employment contract - accessibility - whether income
arising in or derived from Hong Kong from any office or employment
of profit - compensation for loss of office - ss 8(1) and 9(1)
of the Inland Revenue Ordinance, Chapter 112
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D167/98
(PDF file) |
notice of appeal -
extension of time - Inland Revenue Ordinance s 66(1A)
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D176/98
(PDF file) |
whether income subject
to profits tax or salaries tax - ss 8, 9, 12(1)(a), 14, 68(4)
of the Inland Revenue Ordinance
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D178/98
(PDF file) |
appeal heard in the
absence of Taxpayer - s 68(2D) of the Inland Revenue Ordinance
- whether separation payment represents income from employment
under ss 8(1)(a) and 9(1)(a) of the IRO - real nature of the payment
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D2/99
(PDF file) |
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