Print

Volume 1 First Supplement

Publication Date: Oct 1975

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
DEPRECIATION    

Initial and annual allowances, industrial buildings and structures—question of whether certain flats were held as capital assets or as trading or circulating assets—Inland Revenue Ordinance, s. 34(1)—onus on taxpayer to prove the finding of Commissioner wrong on the facts—Inland Revenue Ordinance, s. 68(4)  

BR8/68 Download BR8/68 (DOC) - English Download BR8/68 (PDF) - English
PROFITS TAX    

Accretion of assets irreconcilable with taxpayer's known income— additional assessment—Inland Revenue Ordinance, s. 60—Assets Betterment Statement—onus on taxpayer to satisfy Board that increase in assets derived from non-taxable source  

BR4/72 Download BR4/72 (DOC) - English Download BR4/72 (PDF) - English

Additional tax in certain cases—Inland Revenue Ordinance, s. 82A —burden of proof lies upon taxpayer—Inland Revenue Ordinance, s. 68(4)—assessments or amended assessments to be final—Inland Revenue Ordinance, s. 70—appellant's profits estimated on the basis of Assets Betterment Statement—Inland Revenue Ordinance, s. 59(2)(b)  

BR17/72 Download BR17/72 (DOC) - English Download BR17/72 (PDF) - English

Assessment of chargeable profits—Inland Revenue Ordinance, s. 16(1)—initial and annual allowances in respect of capital expenditure—on provision of plant or machinery—Inland Revenue Ordinance, s. 37(1)— car purchased by company for use of Managing Director—question whether company entitled to full allowance in respect of the car as deduction from its chargeable profits  

BR3/72 Download BR3/72 (DOC) - English Download BR3/72 (PDF) - English

Incorrect return or false information supplied having effect of understating income or profits chargeable to tax—power vested in Commissioner personally to require statement of taxpayer's assets and liabilities—Inland Revenue Ordinance, s. 51A —onus on Commissioner to satisfy Board of sufficient grounds for exercising this power  

BR16/72 Download BR16/72 (DOC) - English Download BR16/72 (PDF) - English
PROPERTY TAX    

Domestic premises occupied by taxpayer's representative—question whether taxpayer liable for property tax in respect of these premises—Inland Revenue Ordinance, s. 5(3)(a)  

BR13/73 Download BR13/73 (DOC) - English Download BR13/73 (PDF) - English
SALARIES TAX    

Ascertainment of assessable income—Inland Revenue Ordinance s. 11(2)—assessment of salaries tax on lump sums awarded by company to employee on retirement  

BR3/73 Download BR3/73 (DOC) - English Download BR3/73 (PDF) - English

Income arising in or derived from the Colony from . . . any office or employment of profit—employee of Hong Kong company—taxpayer's emoluments deposited in bank in U.S.A. by parent company of Hong Kong company—taxpayer's claim that while appointed by necessity as resident director of Hong Kong company, his actual responsibility lies in carrying out professional duties outside Hong Kong—Inland Revenue Ordinance, s. 8(1)  

BR6/72 Download BR6/72 (DOC) - English Download BR6/72 (PDF) - English

Income arising in or derived from the Colony from . . . any office or employment of profit—taxpayer employee of American company temporarily resident in Hong Kong—his emoluments paid by the American company into his bank account in the U.S.A.—employee not employed by, or responsible to, the Hong Kong subsidiary of the American company—question whether the whole of the income of the employee liable for Hong Kong salaries tax—Inland Revenue Ordinance, s. 8(1)  

BR7/73 Download BR7/73 (DOC) - English Download BR7/73 (PDF) - English

Income arising in or derived from the Colony from . . . any office or employment of profit—taxpayer employee of Hong Kong company— his emoluments, deposited in bank in U.S.A. by parent company of Hong Kong company, included in management fee charged to Hong Kong company—taxpayer primarily resident in Hong Kong, but carries out 40 per cent of his duties outside Hong Kong—question whether whole of his emoluments subject to Hong Kong salaries tax—Inland Revenue Ordinance, s. 8(1)  

BR15/71 Download BR15/71 (DOC) - English Download BR15/71 (PDF) - English

Income derived from services in the Colony—taxpayer employee of Hong Kong company, but salary paid in the U.S.A. by American company—whether liable to Hong Kong salaries tax—Inland Revenue Ordinance, s. 8(1)  

BR2/73 Download BR2/73 (DOC) - English Download BR2/73 (PDF) - English
GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'