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Volume 2 Second Supplement

Publication Date: Feb 1985

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Additional assessment under s. 60(1)—appeal by personal representative of taxpayer—Assets Betterment Statement—onus of proving assessment wrong  

D14/83 Download D14/83 (DOC) - English Download D14/83 (PDF) - English

Change in mode of operation—whether cessation of business—whether severance pay a capital expenditure  

D4/83 Download D4/83 (DOC) - English Download D4/83 (PDF) - English

Financial institution—s. 14 of the Inland Revenue Ordinance— whether interest on offshore syndicated loans derived from Hong Kong  

D7/84 Download D7/84 (DOC) - English Download D7/84 (PDF) - English
SALARIES TAX    

Additional tax in certain cases—s. 82A of the Inland Revenue Ordinance—penalty assessment—incorrect return—reasonable excuse—intention of taxpayer  

D15/83 Download D15/83 (DOC) - English Download D15/83 (PDF) - English

Allowance for refund of rent—s. 9(lA)(a) of the Inland Revenue Ordinance—whether allowance refund of rent  

D16/83 Download D16/83 (DOC) - English Download D16/83 (PDF) - English

Dependant parent allowance—s. 42B(l)(d) of the Inland Revenue Ordinance— permanent residence  

D20/83 Download D20/83 (DOC) - English Download D20/83 (PDF) - English
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