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Volume 10 Second Supplement

Publication Date: Apr 1996

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

failure to inform Commissioner of chargeability to tax - quantum of penalty - s 82A of Inland Revenue Ordinance  

D24/95 Download D24/95 (DOC) - English Download D24/95 (PDF) - English
PROFITS TAX    

purchase and sale of residential property - whether profit assessable to profits tax  

D35/95 Download D35/95 (DOC) - English Download D35/95 (PDF) - English

sale of residential flat - whether capital gain or assessable profit  

D31/95 Download D31/95 (DOC) - English Download D31/95 (PDF) - English

sale of residential flat - whether profit capital gain not assessable to profits tax  

D34/95 Download D34/95 (DOC) - English Download D34/95 (PDF) - English

sale of residential flat - whether profit was capital gain not assessable to profits tax   

D30/95 Download D30/95 (DOC) - English Download D30/95 (PDF) - English
SALARIES TAX    

termination of employment - lump sum payment - when lump sum payment accrues to taxpayer - ss 11C and 11D of the Inland Revenue Ordinance  

D28/95 Download D28/95 (DOC) - English Download D28/95 (PDF) - English

termination of employment - lump sum payment - whether lump sum payment liable to be assessed to salaries tax  

D32/95 Download D32/95 (DOC) - English Download D32/95 (PDF) - English

whether income taxable in Hong Kong and whether rental value of accommodation liable to be assessed  

D36/95 Download D36/95 (DOC) - English Download D36/95 (PDF) - English

 

Note: The latest position of unsettled appeals is shown in either (a) Table of Appeals to Court of First Instance or (b) Table of Appeals to Court of Appeal/Court of Final Appeal. When the final outcome of an appeal is known, the position is set out in either table and will disappear in the next issue of Board of Review Decisions.

To view "Table of Appeals to Court of First Instance/Court of Appeal/Court of Final Appeal" (position as at 29.2.1996), please click here.

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