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Volume 1

Publication Date: Jun 1974

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DIGEST OF CASES REPORTED

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  Decision No. Download
JURISDICTION OF BOARD    

Power to correct errors or omissions—Inland Revenue Ordinance, s. 70A

BR5/71 Download BR5/71 (DOC) - English Download BR5/71 (PDF) - English
PROFITS TAX    

Jurisdiction of Board to hear appeal when grounds of appeal not furnished within time—Inland Revenue Ordinance, s. 66(1)  

BR19/71 Download BR19/71 (DOC) - English Download BR19/71 (PDF) - English

Lump sum payments to employees upon termination of tax-payer's business—whether deductible expenses—Inland Revenue Ordinance, ss. 16(1) and 17(1)(6)  

BR13/70 Download BR13/70 (DOC) - English Download BR13/70 (PDF) - English

Transfer of textile export quotas—whether amount paid on transfer an allowable deduction or expenditure of a capital nature—Inland Revenue Ordinance, ss. 16(1) and 17(1)(c)  

BR29/69 Download BR29/69 (DOC) - English Download BR29/69 (PDF) - English
SALARIES TAX    

Allowance received by police officer during civil disturbances—whether income from office or employment—Inland Revenue Ordinance, s. 8  

BR13/69 Download BR13/69 (DOC) - English Download BR13/69 (PDF) - English

Claim for dependent parents allowance—whether step-mother a parent for purposes of allowance—Inland Revenue Ordinance, s. 42B(1)(g)  

BR12/71 Download BR12/71 (DOC) - English Download BR12/71 (PDF) - English

Grant by company to employee of shares at par value—market value greater than par value—whether grant of shares a perquisite—whether difference in values to be brought into account as representing the value of perquisite for tax purposes—Inland Revenue Ordinance, s. 9  

BR27/69 Download BR27/69 (DOC) - English Download BR27/69 (PDF) - English

"Income arising in or derived from the Colony"—employee of Hong Kong company living and working abroad—whether liable to salaries tax—Inland Revenue Ordinance, s. 8(1)  

BR20/69 Download BR20/69 (DOC) - English Download BR20/69 (PDF) - English

Income from an office or employment of profit—commissions received by taxpayer from companies other than his employer—whether commissions derived from taxpayer's employment—onus of proof on Commissioner to show income, chargeable to Salaries Tax—Inland Revenue Ordinance, ss. 8(1) and 9(1)(a)  

BR20/71 Download BR20/71 (DOC) - English Download BR20/71 (PDF) - English

Payments under educational trust for benefit of children of taxpayer— income from employment—perquisite—Inland Revenue Ordinance, ss. 8 and 19(1)(a)  

BR6/70 Download BR6/70 (DOC) - English Download BR6/70 (PDF) - English

Rental value—whether to be computed on the proportion of salary chargeable during periods of residence in Hong Kong or on the whole annual salary—Inland Revenue Ordinance, ss. 8(1), 9(1)(a) and (b) and 9(2)  

BR25/69 Download BR25/69 (DOC) - English Download BR25/69 (PDF) - English

Ship's surgeon on ocean going ships owned by non-resident company—employment contract made in Hong Kong but governed by foreign law—whether income from employment "arose in or was derived from the Colony"—Inland Revenue Ordinance, s. 8(1)  

BR13/71 Download BR13/71 (DOC) - English Download BR13/71 (PDF) - English

Taxpayer granted special leave without pay—whether ceasing to hold office or employment of profit—Inland Revenue Ordinance, s. 11(6) and (7)  

BR3/71 Download BR3/71 (DOC) - English Download BR3/71 (PDF) - English
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