Print

Volume 2 Fifth Supplement

Publication Date: Jul 1987

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
PROFITS TAX    

Profits Tax—Date of Commencement of business in relation to development of vacant sites and eventual sale of buildings erected thereon  

D3/86 Download D3/86 (DOC) - English Download D3/86 (PDF) - English

Profits Tax—whether exchange gains arising from the translation of Company's assets in foreign currencies into Hong Kong Dollars at year end chargeable to profits tax—whether the gains on disposal of locally quoted shares correctly included in the assessable profits  

D35/86 Download D35/86 (DOC) - English Download D35/86 (PDF) - English

Profits Tax—whether loss on scrapping certain carpets and loss on the sale of other carpets "expenses" within the meaning of Section 16(1) of the Inland Revenue Ordinance so as to qualify for deduction from taxable profits  

D12/86 Download D12/86 (DOC) - English Download D12/86 (PDF) - English

Profits Tax—whether the profits from the sale and purchase of timber arising in or derived from Hong Kong   

D38/86 Download D38/86 (DOC) - English Download D38/86 (PDF) - English

Profits Tax—whether unrealized exchange gains shown as profits in the accounts of a registered deposit-taking company taxable pursuant to Section 14 of the Inland Revenue Ordinance  

D36/86 Download D36/86 (DOC) - English Download D36/86 (PDF) - English
SALARIES TAX    

Salaries Tax—child allowance claim under Section 42B(l)(c) of the Inland Revenue Ordinance—the definition of "child" in Section 43A of the Inland Revenue Ordinance  

D8/86 Download D8/86 (DOC) - English Download D8/86 (PDF) - English

Salaries Tax—Income arising in or derived from Hong Kong under Section 8(1) of the Inland Revenue Ordinance Cap. 112—employee on secondment to Macau but paid by Hong Kong office  

D17/86 Download D17/86 (DOC) - English Download D17/86 (PDF) - English

Salaries Tax—Section 9(2) of the Inland Revenue Ordinance—whether removal expenses paid to the Appellant by his employer, Hong Kong Government, be included in his assessable income and taken into account for the purpose of calculating rental value  

D25/86 Download D25/86 (DOC) - English Download D25/86 (PDF) - English

Salaries Tax—Section 9(l)(c) of the Inland Revenue Ordinance—whether the "rent" paid to the Government for the place of residence the amount of 7.5% of the salary or the amount of 7.5% of the salary plus the fixed service charge of $400 per month  

D41/86 Download D41/86 (DOC) - English Download D41/86 (PDF) - English

Salaries Tax—whether contract gratuity a component of the total income when assessing the value of quarters under Section 9(1) and (2) of the Inland Revenue Ordinance—Person in continuous employment  

D14/86 Download D14/86 (DOC) - English Download D14/86 (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'