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Results: 1-5 of 5

Courts willing to force the commissioner's hand on tax determinations

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • November 30 2011

Following the High Court's criticism of the Board of Review's delay in handing down a decision, the Commissioner of Inland Revenue's delay in determining taxpayer objections to assessments has now come under the spot light

Timely reminder by the Court of Appeal regarding taxpayer objections

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • March 26 2012

The decision by the Commissioner of Inland Revenue (the "Commissioner") to refuse to grant a taxpayer an extension to object to tax assessments has been upheld by the Court of Appeal

Provisional liquidations & the taxation of fees

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • June 29 2012

DID YOU KNOW...that interim fees incurred by provisional liquidators (including agents’ fees), previously thought to have been payable from the funds of an insolvent estate without formal taxation, are now required to be taxed

Court of Appeal’s recent tax decisions

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • June 27 2012

The Court of Appeal recently handed down three tax decisions with respect to: taxation of unrealised profits; attributing knowledge of a director to the taxpayer company; and the continuance of tax appeals by way of case stated

Constant vigilance two recent tax decisions

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • April 19 2013

The courts have recently handed down two separate tax decisions, both highlighting the need for vigilance from the taxpayer when managing its tax