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Status of Tax Cases
Status of Tax Cases as at 31 October 2024
- Relating to Inland Revenue Ordinance
- Relating to Estate Duty Ordinance
- Relating to Stamp Duty Ordinance
Relating to Inland Revenue Ordinance
Recent case(s) finalized:-
| Taxpayer's Name | Issues under Appeal | Court | Current Position |
| Dr. The Honourable Leung Ka-Lau [FACV 5/2023] |
Whether a sum received by the Taxpayer from the Hospital Authority because of its default to grant rest days or holidays is taxable.
[Previous CFI Case No.: HCIA 3/2020]
[Previous CA Case No.: CACV 278/2021]
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Court of Final Appeal
|
By a judgment dated 10 November 2023, CFA allowed the Commissioner’s appeal.
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| Suen Hung Shan [CACV 147/2020] |
Whether the decision of the Board of Review, which refused to grant extension of time to the Taxpayer to appeal, is a decision made under Section 68 of the IRO.
[Previous CFI Case No.: HCIA 3/2017]
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Court of Final Appeal
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CA handed down the judgment on 31 December 2020 and allowed the Commissioner’s application to strike out the Taxpayer’s appeal. By a judgment dated 30 May 2023 and court order dated 25 October 2024, the Taxpayer’s application for leave to appeal to CFA was dismissed by CA and CFA respectively.
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Cases not yet finalized:-
| Taxpayer's Name | Issues under Appeal | Court | Current Position |
|
Whether the taxpayer’s employment income should be assessed on a time-apportionment basis.
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Court of First Instance
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By a judgment dated 6 December 2023, CFI dismissed the Taxpayer’s appeal. | |
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Whether management fee paid to a related BVI company is wholly deductible.
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Court of First Instance
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By a judgment dated 30 September 2024, CFI dismissed the Taxpayer’s appeal. | |
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Whether upfront payment and royalties were sourced from Hong Kong and alternatively, whether the upfront payment was a capital receipt.
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Court of Appeal
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By a judgment dated 17 October 2024, CA dismissed the Taxpayer’s appeal on upfront payment but partly allowed the appeal on royalties with order to remit the issue to the Board of Review to consider apportionment of royalties. | |
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Locality of commission income and trading profits.
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Court of First Instance
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By a judgment dated 17 November 2023, CFI granted leave for the Taxpayer to appeal. |
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Locality of trading profits, commission income, leasing profits and disposal gain on investment shipping containers.
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Court of First Instance
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By a judgment dated 30 August 2024, CFI ordered the case to be remitted to a freshly constituted Board of Review panel for a new hearing. |
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Locality of profits.
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Court of First Instance
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By a judgment dated 5 January 2024, CFI declined to grant leave for the Taxpayer to appeal. |
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Locality of profits from the sales of goods and deduction of industrial building allowance and commercial building allowance.
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Court of First Instance
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By a judgment dated 8 February 2024, CFI declined to grant leave for the Taxpayer to appeal. |
Relating to Estate Duty Ordinance
Recent case(s) finalized:-
Nil.
Case not yet finalized:-
| Taxpayer's Name | Issues under Appeal | Court | Current Position |
|---|---|---|---|
|
Deceased's name
JAN Yun-bor [HCED 1/04] Appellant KAO Kim John |
Whether payment from the deceased to her son out of the proceeds of sale of her Taiwan property amounted to gifts inter vivos.
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Court of First Instance
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Date of hearing not yet fixed.
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Relating to Stamp Duty Ordinance
Recent case(s) finalized:-
Nil.
Case not yet finalized:-
| Taxpayer's Name | Issues under Appeal | Court | Current Position |
|---|---|---|---|
|
John Wiley & Sons UK2 LLP and
Wiley International LLC [FACV 11/2024] |
Whether the Appellants are entitled to relief under section 45 of the Stamp Duty Ordinance (Cap. 117) and specifically, whether Appellants were “associated bodies corporate” within the meaning of that section.
[Previous District Court Case No.: DCSA 2/2021]
[Previous Court of Appeal Case No.: CACV 23/2023] |
Court of Final Appeal
|
By a judgment of the Court of Appeal (CA) dated 5 July 2024, the Collector’s appeal was allowed. By a judgment dated 25 September 2024, the CA granted leave for the duty payers to appeal to the Court of Final Appeal. Hearing is scheduled for 12 May 2025.
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