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Volume 1 Seventh Supplement

Publication Date: Apr 1979

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Private company—land developer and property holder—construc­tion of building for sale—conversion to public company—transfer of unsold units in building to fixed assets—whether cost of the units or their market value was the proper figure to be taken into account for profit tax purposes  

BR21/76 Download BR21/76 (DOC) - English Download BR21/76 (PDF) - English
SALARIES TAX    

Employee terminating contract of service—payment of one month's salary in lieu of notice—acceptance of employment elsewhere—whether pay­ment an allowable deduction under section 12(l)(o) of the Inland Revenue Ordinance  

BR9/78 Download BR9/78 (DOC) - English Download BR9/78 (PDF) - English

Government employee in receipt of education allowance for children—whether allowance assessable to salaries tax—Inland Revenue Ordinance, sections 8(2)(g) and 9  

BR15/77 Download BR15/77 (DOC) - English Download BR15/77 (PDF) - English

Wife employed by Government on pensionable terms prior to marriage—retiring on marriage and receiving a gratuity—wife re-employed on temporary terms—whether marriage gratuity paid to wife exempt from tax under section 8(2)(c) of the Inland Revenue Ordinance—whether gratuity was compensation for surrender of a benefit derived from holding a permanent and pensionable office  

BR89/77 Download BR89/77 (DOC) - English Download BR89/77 (PDF) - English
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