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Volume 2

Publication Date: Mar 1984

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

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

D3/82 Download D3/82 (DOC) - English Download D3/82 (PDF) - English
SALARIES TAX    

Allowance received in lieu of free quarters—s. 9(1) of the Inland Revenue Ordinance—employee receiving housing allowance in lieu of free accommodation—whether allowance additional emolument or rental refund  

D8/82 Download D8/82 (DOC) - English Download D8/82 (PDF) - English

Employee of Overseas Corporation—whether s. 8(1) or s. 8( 1A ) of the Inland Revenue Ordinance applies—employee of Overseas Corporation assigned to Hong Kong—salary paid part in Hong Kong and part in U.S.—duties performed outside Hong Kong for subsidiaries of employer—whether two separate contracts of employment— whether right of apportionment of salary in respect of services performed in and outside Hong Kong  

D11/82 Download D11/82 (DOC) - English Download D11/82 (PDF) - English

Employee of U.K. public authority assigned to work for Hong Kong company—exclusion under s. 8(2)(h)—cost of services to Hong Kong company reimbursed by U.K. Secretary of State for Industry—whether employee in temporary service of U.K. Government receiving emoluments from that Government  

D12/82 Download D12/82 (DOC) - English Download D12/82 (PDF) - English

Income arising in or derived from Hong Kong—s. 8(1) of the Inland Revenue Ordinance—employee working on assignment outside Hong Kong— whether source of salary relevant  

D7/82 Download D7/82 (DOC) - English Download D7/82 (PDF) - English
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