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Volume 2 First Supplement

Publication Date: Aug 1984

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Sale of denim and the sale of shipment quotas outside Hong Kong—s. 14 of the Inland Revenue Ordinance—source of profits—whether arising in or derived from Hong Kong  

D15/82 Download D15/82 (DOC) - English Download D15/82 (PDF) - English
PROPERTY TAX    

Flat partly let—owner occupied flat part let—assessable value—whether owner occupied portion exempt  

D18/82 Download D18/82 (DOC) - English Download D18/82 (PDF) - English
SALARIES TAX    

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—failure to inform Commissioner pursuant to s. 51(2)—tax not charged—reasonable excuse—whether additional tax excessive  

D1/83 Download D1/83 (DOC) - English Download D1/83 (PDF) - English

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—husband understating wife's income—reasonable excuse  

D2/83 Download D2/83 (DOC) - English Download D2/83 (PDF) - English

Income arising in or derived from Hong Kong—s. 8(1) of the Inland Revenue Ordinance—employee of foreign corporation recruited and residing in Hong Kong by regional office located in Hong Kong—whether income arose in or derived from Hong Kong  

D20/82 Download D20/82 (DOC) - English Download D20/82 (PDF) - English
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