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A Review of Recent Board of Review Cases 201602

This article will review selected cases relating to profits tax, salaries tax, property tax, penalty loading, and procedural matters reported in Volume 29 (1st to 3rd supplement ) and Volume 30 of the Board of Review Cases. There are seven profits tax cases, four salaries tax cases, one property case, four penalty cases, and two cases on procedural matters. Among the seven profits tax cases, three relate to property disposal, one on source of profits, and three on deduction, of which two concern sections 61 and / or 61A. Among the four salaries tax cases, there is one on gratuity payment, one on commission to a director, one on whether services were rendered in Hong Kong, and one on dependent brother allowance. The Board dismissed all cases on penalty and procedural matters.