Volume 2 Third Supplement

Publication Date: Nov 1985




  Decision No. Download

Inland Revenue Ordinance, Section 28(1)(a)—interest on bank time deposits—meaning of "accrues"  

D13/84 Download D13/84 (DOC) - English Download D13/84 (PDF) - English

Inland Revenue Ordinance, Section 28(1)(a)—whether interest accruing upon a credit sale balance of price paid for the purchase of shares in an overseas corporation was "interest arising in or derived from" Hong Kong within the meaning of section 28(l)(a) and consequently subject to deduction under section 29  

D5/85 Download D5/85 (DOC) - English Download D5/85 (PDF) - English

Allowable deduction—Appellant undertook the completion of the building at its own cost in return for a 20 years lease—whether the cost of construction should be treated as an allowable deduction  

D6/85 Download D6/85 (DOC) - English Download D6/85 (PDF) - English

Assessment to additional tax—s. 82A Inland Revenue Ordinance—penalty assessment—repeated understatement after earlier investigation—whether additional tax excessive  

D17/84 Download D17/84 (DOC) - English Download D17/84 (PDF) - English

Assessment to additional tax—s. 82A Inland Revenue Ordinance—penalty assessment—tax undercharged—whether penalty assessment excessive  

D4/84 Download D4/84 (DOC) - English Download D4/84 (PDF) - English

Assessment to additional tax—s. 82A of the Inland Revenue Ordinance—penalty assessment—whether ignorance or the employment of qualified accountants to handle the tax returns is reasonable excuse   

D24/84 Download D24/84 (DOC) - English Download D24/84 (PDF) - English

Consolidated account in foreign currency—rate of exchange to be applied—foreign currency depreciating—whether capital assets should be revalued in United States Dollars before calculating depreciation allowances  

D25/83 Download D25/83 (DOC) - English Download D25/83 (PDF) - English

Inland Revenue Ordinance, Section 14—profits arising in or derived from Hong Kong—source of profits—trading operations in Hong Kong— manufacturing operations overseas  

D19/84 Download D19/84 (DOC) - English Download D19/84 (PDF) - English

Letting out of the flats in the name of a director of a company—liability to profits tax   

D7/85 Download D7/85 (DOC) - English Download D7/85 (PDF) - English

Partnership profits—set off of trading losses sustained by partners outside the partnership—election for Personal Assessment—section 42 of the Inland Revenue Ordinance  

D6/84 Download D6/84 (DOC) - English Download D6/84 (PDF) - English

Trading of shares—CIR v. Dr. Chang Liang Jen(1977) HKTC 975 considered  

D30/84 Download D30/84 (DOC) - English Download D30/84 (PDF) - English

Trading—whether sale of the units in a building constituted trading or was the realization of an investment consequent upon a change of circumstances—appellant"s change of intention from that of investment in relation to the property concerned to that of trading  

D27/84 Download D27/84 (DOC) - English Download D27/84 (PDF) - English

Transfer of units in various buildings to subsidiaries or associated companies—whether the units were capital or trading assets—the principle in Sharkey v. Wernher considered  

D26/84 Download D26/84 (DOC) - English Download D26/84 (PDF) - English

Income arising in or derived from Hong Kong —location or source of employment—"Totality of Facts" test

D2/84 Download D2/84 (DOC) - English Download D2/84 (PDF) - English

Inland Revenue Ordinance, s. 12(l)(a)—mandatory contributions to National Insurance Scheme—whether deductible expense  

D4/85 Download D4/85 (DOC) - English Download D4/85 (PDF) - English

Inland Revenue Ordinance.  Section 8(1) of the—employee of multi-national group seconded to Hong Kong—whether office or employment of profit in Hong Kong  

D10/84 Download D10/84 (DOC) - English Download D10/84 (PDF) - English

Inland Revenue Ordinance. Section 8(1), ( 1A) & (IB)—income arising in or derived from Hong Kong—meaning of "visits"

D11/84 Download D11/84 (DOC) - English Download D11/84 (PDF) - English

Inland Revenue Ordinance. Section 59(1)—whether an assessment raised under the proviso to the section was valid—section 11(D)(b) of the Inland Revenue Ordinance—whether certain leave pay should be related back  

D21/84 Download D21/84 (DOC) - English Download D21/84 (PDF) - English

Inland Revenue Ordinance. Section 9(2)—the meaning of "room" within the context of the proviso to the section  

D23/84 Download D23/84 (DOC) - English Download D23/84 (PDF) - English
GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'