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Volume 1 Fourth Supplement

Publication Date: Mar 1978

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Business commenced within year of assessment 1972/73—assessable profits to be computed on profits derived during period beginning on date of commencement of business and ending on the last day of the year of assessment—Inland Revenue Ordinance, section 18(3)  

BR7/75 Download BR7/75 (DOC) - English Download BR7/75 (PDF) - English

Company in liquidation—whether properties on hand were trading assets and if so whether trading ceased when liquidator was appointed or when properties were disposed of—Inland Revenue Ordinance, section   15C  

BR6/76 Download BR6/76 (DOC) - English Download BR6/76 (PDF) - English
SALARIES TAX    

Airline pilot employed by company incorporated in Hong Kong—duties of taxpayer substantially performed outside Hong Kong—whether income from employment "arose in or was derived from the Colony"—Inland Revenue Ordinance, section 8(1) and ( 1A )  

BR14/75 Download BR14/75 (DOC) - English Download BR14/75 (PDF) - English

Inland Revenue Ordinance, section 11D(b), proviso (i)— marriage gratuity paid to Government servant—date of last day of employment  

BR17/76 Download BR17/76 (DOC) - English Download BR17/76 (PDF) - English

Inland Revenue Ordinance, sections 8(1) and ( 1A ) (Charge of Salaries tax) and 9 (Definition of income from employment)— taxpayer's source of income arising outside Hong Kong from services rendered inside—taxpayer provided with rent-free accommodation— assessment of rental value for purposes of salaries tax—meaning of "income"  

BR20/76 Download BR20/76 (DOC) - English Download BR20/76 (PDF) - English

Taxpayer"s wife provided with accommodation in connection with her duties—whether rental value of accommodation should be included in computation of income—whether such rent paid by taxpayer's wife to employer was a deductible expense—Inland Revenue Ordinance, sections 9(1)(c), (2) and 12(1)(a)  

BR12/76 Download BR12/76 (DOC) - English Download BR12/76 (PDF) - English
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