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Volume 2 Seventh Supplement

Publication Date: May 1988

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DIGEST OF CASES REPORTED

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  Decision No. Download
PERSONAL ASSESSMENT    

Whether property tax paid in respect of certain vacant properties the Appellant owned ought, by virtue of Section 43(2B)(c) of the Inland Revenue Ordinance, to be set off against the total of taxable income from other sources  

D66/86 Download D66/86 (DOC) - English Download D66/86 (PDF) - English
PROFITS TAX    

Section 82A of the Inland Revenue Ordinance—whether additional tax excessive  

D60/86 Download D60/86 (DOC) - English Download D60/86 (PDF) - English

Sections 14 and 15(l)(f) of the Inland Revenue Ordinance—whether interest earned from certain deposits assessable to profits tax after 1 April 1984 following the 1984 amendment to the Inland Revenue Ordinance  

D15/87 Download D15/87 (DOC) - English Download D15/87 (PDF) - English

Sections 14 and 15(l)(g) of the Inland Revenue Ordinance—whether interest earned from the "clients account" was in respect of the funds of the profession and assessable profit  

D17/87 Download D17/87 (DOC) - English Download D17/87 (PDF) - English

Whether compensation received from the Hong Kong Government was taxable in the year of assessment 1981/82   

D23/87 Download D23/87 (DOC) - English Download D23/87 (PDF) - English

Whether profit arising from the purchase and resale of the flat in which the Appellant was living constituted a trading transaction  

D14/87 Download D14/87 (DOC) - English Download D14/87 (PDF) - English
SALARIES TAX    

Section 12(1) of the Inland Revenue Ordinance—whether payment in lieu of notice allowable as a deduction from the assessable income  

D2/87 Download D2/87 (DOC) - English Download D2/87 (PDF) - English

Section 12(1) of the Inland Revenue Ordinance—whether transportation expenses incurred by the Appellant were deductible from his assessable income  

D25/87 Download D25/87 (DOC) - English Download D25/87 (PDF) - English

Section 12(l)(a) of the Inland Revenue Ordinance—whether the Appellant was entitled to deduct subscription paid to a professional institute  

D24/87 Download D24/87 (DOC) - English Download D24/87 (PDF) - English

Section 8 of the Inland Revenue Ordinance—whether an employee of a foreign company is subject to salaries tax and whether any exemption can be granted for the time spent outside Hong Kong  

D16/87 Download D16/87 (DOC) - English Download D16/87 (PDF) - English

Section 82A of the Inland Revenue Ordinance—whether additional tax assessments were excessive  

D18/87 Download D18/87 (DOC) - English Download D18/87 (PDF) - English

Section 9(1) and (2) of the Inland Revenue Ordinance—whether a Government Servant should be assessed on financial assistance received under Government's home purchase scheme as well as on the value of the departmental quarters provided rent free for operational reasons  

D33/84 Download D33/84 (DOC) - English Download D33/84 (PDF) - English

Section 9(1) of the Inland Revenue Ordinance—whether a government servant should be assessed on the allowances he received under Government's Home Purchase Scheme  

D9/87 Download D9/87 (DOC) - English Download D9/87 (PDF) - English

Section 9(1) of the Inland Revenue Ordinance—whether the school fees paid by an employer in respect of an employee's daughter constituting income assessable to salaries tax under Section 9(1) of the Inland Revenue Ordinance  

D55/86 Download D55/86 (DOC) - English Download D55/86 (PDF) - English
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