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Volume 10 First Supplement

Publication Date: Jan 1996

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

purchase and sale of property - whether trading transaction  

D17/95 Download D17/95 (DOC) - English Download D17/95 (PDF) - English
SALARIES TAX    

diplomatic exemption - International Organisations and Diplomatic Privileges Ordinance  

D2/95 Download D2/95 (DOC) - English Download D2/95 (PDF) - English

termination of employment - what constitutes income - s 8(1) and 9(1) of the Inland Revenue Ordinance  

D16/95 Download D16/95 (DOC) - English Download D16/95 (PDF) - English

whether payment made to employee was a rent refund or an allowance  

D19/95 Download D19/95 (DOC) - English Download D19/95 (PDF) - English
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