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Volume 10 Third Supplement

Publication Date: Jul 1996

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

late filing of return - quantum of penalty  

D43/95 Download D43/95 (DOC) - English Download D43/95 (PDF) - English
PROFITS TAX    

application under s 70A of the Inland Revenue Ordinance  

D49/95 Download D49/95 (DOC) - English Download D49/95 (PDF) - English

business of taxpayer to produce documentation in Hong Kong - whether taxable in Hong Kong  

D28/86 Download D28/86 (DOC) - English Download D28/86 (PDF) - English

compensation for loss of rental income - whether assessable to profits tax  

D33/95 Download D33/95 (DOC) - English Download D33/95 (PDF) - English

profit arising in or derived from Hong Kong  

D37/95 Download D37/95 (DOC) - English Download D37/95 (PDF) - English

property trading - whether gain on sale of property subject to profits tax  

D48/95 Download D48/95 (DOC) - English Download D48/95 (PDF) - English

purchase and sale of flat - whether profit subject to profits tax  

D42/95 Download D42/95 (DOC) - English Download D42/95 (PDF) - English

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

D41/95 Download D41/95 (DOC) - English Download D41/95 (PDF) - English

purchase and sale of property - whether profit subject to profits tax  

D18/95 Download D18/95 (DOC) - English Download D18/95 (PDF) - English

purchase and sale of property - whether subject to profits tax  

D25/95 Download D25/95 (DOC) - English Download D25/95 (PDF) - English

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

D27/95 Download D27/95 (DOC) - English Download D27/95 (PDF) - English

purchase and sale of two properties - whether profit assessable to profits tax  

D39/95 Download D39/95 (DOC) - English Download D39/95 (PDF) - English

purchase on sales of property - whether profit assessable to profits tax  

D44/95 Download D44/95 (DOC) - English Download D44/95 (PDF) - English
SALARIES TAX    

employee seconded to work overseas - whether income assessable to salaries tax  

D29/95 Download D29/95 (DOC) - English Download D29/95 (PDF) - English

share option - method of calculating the value of the share option for salaries tax purposes  

D46/95 Download D46/95 (DOC) - English Download D46/95 (PDF) - English

study leave - whether income assessable to salaries tax  

D40/95 Download D40/95 (DOC) - English Download D40/95 (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 31.5.1996), please click here.

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