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Volume 10

Publication Date: Oct 1995

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

husband and wife - failure to keep proper accounts and file correct tax returns - s 82A of the Inland Revenue Ordinance  

D7/95 Download D7/95 (DOC) - English Download D7/95 (PDF) - English

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D72/94 Download D72/94 (DOC) - English Download D72/94 (PDF) - English

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D1/95 Download D1/95 (DOC) - English Download D1/95 (PDF) - English

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D11/95 Download D11/95 (DOC) - English Download D11/95 (PDF) - English

purchase and sale of property - whether profit liable to assessment  

D73/94 Download D73/94 (DOC) - English Download D73/94 (PDF) - English

salaries tax - omission to include part of income in salaries tax return - s 82A of the Inland Revenue Ordinance  

D63/94 Download D63/94 (DOC) - English Download D63/94 (PDF) - English

salaries tax – omission of part of emoluments – section 82A of the Inland Revenue Ordinance

D75/94 Download D75/94 (DOC) - English Download D75/94 (PDF) - English
PROFITS TAX    

property trading - previous comprise agreement - whether previous agreement binding in future  

D12/91 Download D12/91 (DOC) - English Download D12/91 (PDF) - English

publisher of magazine - source of advertising and sales revenue  

D77/94 Download D77/94 (DOC) - English Download D77/94 (PDF) - English

purchase and sale of property - whether profit liable to assessment  

D73/94 Download D73/94 (DOC) - English Download D73/94 (PDF) - English

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

D8/95 Download D8/95 (DOC) - English Download D8/95 (PDF) - English

purchase and sale of residential apartment - whether trading or capital investment  

D70/94 Download D70/94 (DOC) - English Download D70/94 (PDF) - English

sale of property - whether assessable to profits tax  

D3/95 Download D3/95 (DOC) - English Download D3/95 (PDF) - English

source of profit - whether arising in or derived from Hong Kong  

D10/95 Download D10/95 (DOC) - English Download D10/95 (PDF) - English
SALARIES TAX    

whether taxpayer an employee or self-employed  

D78/94 Download D78/94 (DOC) - English Download D78/94 (PDF) - English
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