Description

The Board of Review (Inland Revenue Ordinance) (“the Board”) is an independent statutory body to hear and determine tax appeals. Any person may lodge an appeal by giving notice of appeal in writing to the clerk of the Board when (i) he has validly objected to an assessment by the Commissioner of Inland Revenue but the Commissioner has not agreed with the objection after consideration; or (ii) he has been assessed to additional tax under section 82A of the Inland Revenue Ordinance. After hearing an appeal, the Board shall deliver its written decision.

In this seminar, we will observe the procedures in lodging an appeal to the Board. We will also share our observations on some selected Board cases.

Content outline

1. A brief introduction of the procedures in lodging an appeal to the Board

2. The latest trend of cases determined by the Board

3. Board cases sharing