Hong Kong Case Law: Decisions & Judgments

Topic

Personal assessment

Legal area

Court

11 Feb 2019

CHAN YIU WING v. COMMISSIONER OF INLAND REVENUE

Citation

[2019] HKCFI 301
Court

Court of First Instance
Case number

HCAL858/2018

The application for leave to apply for judicial review was dismissed because it was plainly unarguable: the Commissioner had lawful authority to determine objections to property tax assessments under the Ordinance and the Board could review such determinations; statutory appeal routes existed making judicial review inappropriate absent special circumstances; and the Commissioner's factual conclusion that the Applicant was not ordinarily resident in Hong Kong for 2013/14 was open to him and not irrational in public law terms.
4 Jan 2010

FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE

Citation

FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA9/2009

Section 70's finality is limited to the amounts of assessable income or profits determined; where a court subsequently determines an assessable amount (here Yam J disallowing a claimed loss), the Commissioner may issue a revised personal assessment to give effect to that decision and s.60(1)'s time bar does not prevent an assessment issued to implement a court determination, therefore PA2 was valid and not a collateral attack on the earlier judgment.
19 Nov 2009

FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE

Citation

FAN KIN NANG AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCAL112/2008

The application for judicial review was dismissed because the Commissioner subsequently issued the Determination rendering the dispute academic, the circumstances were highly unlikely to recur so there was no public interest reason to exercise the court's discretion to hear the moot issue, the contested Statement was not a separate reviewable decision, and the proposed amendment/leave failed the reasonable arguability threshold.
31 Jan 2008

LEE YEE SHING AND ANOTHER v. COMMISSIONER OF INLAND REVENUE

Citation

LEE YEE SHING AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
Court

Court of Final Appeal
Case number

FACV14/2007

Appeal dismissed. On the Case Stated and facts as found or admitted, the Board was entitled to conclude the husband’s dealings did not amount to carrying on a trade or business; the Case Stated did not contain sufficiently particular ultimate findings (and recitals of evidence could not be treated as findings) and appellants failed to show the 'true and only reasonable conclusion' was contrary to the Board’s conclusion.
29 Mar 2006

LEE YEE SHING JACKY AND ANOTHER v. COMMISSIONER OF INLAND REVENUE

Citation

LEE YEE SHING JACKY AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA11/2005

The Board's factual findings and credibility assessments were supported by the evidence and documentation; on the facts found Mr Lee did not discharge the onus of proving he was carrying on a trade in securities and futures. The inference that he was an enthusiastic investor rather than a trader was open on the primary facts (transaction frequency and holding periods, late business registration, inconsistent use and disclosure of YST, absence of audited accounts and adverse credibility findings). The Court therefore upheld the Board's decision and dismissed the appeal.
7 Sept 2004

THE COMMMISSIONER OF INLAND REVENUE v. YAU LAI MAN, AGNES t/a L.M. YAU & CO

Citation

THE COMMMISSIONER OF INLAND REVENUE v. YAU LAI MAN, AGNES t/a L.M. YAU & CO
Court

Court of First Instance
Case number

HCIA3/2004

Computations of loss issued by an assessor do not constitute 'assessments' for purposes of ss60 and 70 of the IRO because an assessment presupposes a positive tax liability; accordingly the 19 January 2001 notices for 1995/96 and 1997/98 were valid (either original or valid additional assessments within s60 and permitted by the s70 proviso) and the Board erred in holding otherwise and in applying the Reasonableness Test absent an agreement; appeal allowed with costs to appellant.
23 Jun 2004

WONG TAI WAI DAVID v. COMMISSIONER OF INLAND REVENUE

Citation

WONG TAI WAI DAVID v. COMMISSIONER OF INLAND REVENUE
Court

Court of Appeal
Case number

CACV287/2003

The statutory scheme for personal assessment in the Inland Revenue Ordinance requires a married couple to make a joint election and be subject to a single assessment on their aggregated income; that scheme is clear and leaves no discretion for the Assessor or Commissioner to adjust assessments to produce the tax that would have been payable had the spouses been unmarried. The existence of a higher combined tax liability under that statutory scheme does not render the provisions invalid under the Basic Law; appeal dismissed.
15 Sept 2003

WONG TAI WAI DAVID AND ANOTHER v. COMMISSIONER OF INLAND REVENUE

Citation

WONG TAI WAI DAVID AND ANOTHER v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA2/2003

Sections 41(1A) and 42A of the Inland Revenue Ordinance unambiguously require that married spouses who jointly elect for personal assessment be treated as one tax unit with aggregated income and a single assessment; those provisions do not contravene Articles 8, 11 or 25 of the Basic Law; the Commissioner has no statutory discretion to assess spouses separately and to act contrary to the mandatory terms of the Ordinance; accordingly the appeal is dismissed.
5 Jul 1991

THE QUEEN v. KWOK HING FOR

Citation

THE QUEEN v. KWOK HING FOR
Court

Court of Appeal
Case number

CACC95/1991

The applicant was properly chargeable to profits tax as he carried on a trade; section 51(5) deems the signed returns to be by and cognizable to the applicant; the evidence and admissions permitted the trial judge to infer wilfulness and intent to evade tax; documents were admissible by virtue of a valid warrant and the applicant's admissions under section 65C CPO; accordingly there were no grounds to grant leave to appeal against conviction.
17 Nov 1989

LEUNG SHEE WING v. COMMISSIONER OF INLAND REVENUE

Citation

LEUNG SHEE WING v. COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCIA4/1989

Section 43(2B)(c) does not confer an independent right to set off property tax against personal assessment beyond what section 7 provides; the amendment to section 7 and the absence of a corresponding amendment to section 43(2B)(c) means no additional relief or avoidance of time limits is available, and the appeal is dismissed.