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Commentary of Recent Board of Review Decisions 201204

The third supplements of Volume 25 and Volume 26 of the Board of Review Decisions have recently been published, with 26 cases being reported: 16 salaries tax cases, 8 profits tax cases, and 2 property tax cases. Among the cases included in this commentary are cases dealing with the assessment of share option benefits, a rental refund arrangement, property-dealing profits, a tax avoidance scheme, and the meaning of (a) “residence” for the purpose of home loan interest deduction and (b) “permanent resident” for the purpose of personal assessment election.