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Board of Review Decisions

The Board of Review (Inland Revenue Ordinance) (the Board) is an independent statutory body constituted under the Inland Revenue Ordinance (Cap 112) to hear and determine tax appeals.

The Board of Review Decisions is a publication of the Board which contains selected decisions on tax appeals written by the presiding chairmen of hearings. 

The Board of Review Decisions is issued on a quarterly basis.  The decisions will be selected by the presiding chairmen and edited by the Office of the Clerk to the Board of Review.  In accordance with section 68(5) of the Inland Revenue Ordinance, the identity of the appellant is not disclosed.  Every selected decision will contain a headnote which serves as a summary of the case.

Only the original version that carries legal standing will be published in the Board of Review Decisions.

You can browse the Board's homepage for the Board of Review Decisions free of charge, or purchase the publication by:

  • calling the Publications Sales Section of the Information Services Department (ISD) at 2537 1910
  • visiting the online Government Bookstore at
  • downloading the order form from the ISD website at and submitting the order online or by fax to 2523 7195
  • placing order with ISD by e-mail at