Print

Volume 4 Second Supplement

Publication Date: Jan 1991

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

DIGEST OF CASES REPORTED

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

  Decision No. Download
ASSETS BETTERMENT STATEMENT    

onus of proof - standard of proof required for taxpayer to be successful in challenging assets betterment statement  

D20/89 Download D20/89 (DOC) - English Download D20/89 (PDF) - English
PENALTY ASSESSMENT    

failure to comply with notice under s 5l (l) of the Inland Revenue Ordinance - liability to be assessed to penalty tax and quantum thereof - s 82A of the Inland Revenue Ordinance  

D33/89 Download D33/89 (DOC) - English Download D33/89 (PDF) - English

licensed hawker - failure to notify Commissioner of liability to tax - s 82A of the Inland Revenue Ordinance  

D32/89 Download D32/89 (DOC) - English Download D32/89 (PDF) - English

quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance  

D15/89 Download D15/89 (DOC) - English Download D15/89 (PDF) - English

quantum of penalty - whether excessive - s 82A of Inland Revenue Ordinance  

D18/89 Download D18/89 (DOC) - English Download D18/89 (PDF) - English

unsophisticated individual running small business -quantum of penalty for filing incorrect tax return - s 82A of the Inland Revenue Ordinance  

D34/89 Download D34/89 (DOC) - English Download D34/89 (PDF) - English

whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance  

D26/89 Download D26/89 (DOC) - English Download D26/89 (PDF) - English

whether quantum of penalties excessive - s 82A of the Inland Revenue Ordinance  

D27/89 Download D27/89 (DOC) - English Download D27/89 (PDF) - English
PROFITS TAX    

acquisition of industrial building - whether profit on sale was taxable as income or was realisation of capital asset  

D17/89 Download D17/89 (DOC) - English Download D17/89 (PDF) - English

interest income - whether offshore interest taxable under s 15(1)(g) of Inland Revenue Ordinance as amended by Inland Revenue (Amendment) Ordinance (No 36 of 1984)  

D14/89 Download D14/89 (DOC) - English Download D14/89 (PDF) - English

whether profits on sale if properties constituted property-trading - Business Registration - onus of proof  

D35/89 Download D35/89 (DOC) - English Download D35/89 (PDF) - English

whether profits on sale of properties were taxable - weight to be given to evidence  

D21/89 Download D21/89 (DOC) - English Download D21/89 (PDF) - English
SALARIES TAX    

application of ss 8(l) and 8(lA) of the Inland Revenue Ordinance - double taxation - claim for apportionment of income - CIR v Goepfert considered  

D16/89 Download D16/89 (DOC) - English Download D16/89 (PDF) - English

assets betterment statement - onus of proof  

D30/89 Download D30/89 (DOC) - English Download D30/89 (PDF) - English

commission income - date when commission accrues for salaries tax purposes - ss 11B and 11D(b)(11) of the Inland Revenue Ordinance  

D31/89 Download D31/89 (DOC) - English Download D31/89 (PDF) - English

removal allowance - whether income arising from any office or employment - ss 8(1) and 9(1) of Inland Revenue Ordinance  

D13/89 Download D13/89 (DOC) - English Download D13/89 (PDF) - English

whether employed in Hong Kong or not - source of income - s 8(1B) of the Inland Revenue Ordinance  

D29/89 Download D29/89 (DOC) - English Download D29/89 (PDF) - English

whether employment inside or outside Hong Kong - CIR v Goepfert applied  

D19/89 Download D19/89 (DOC) - English Download D19/89 (PDF) - English
SOURCE OF PROFITS    

commission income arising under agency agreement - profit on buying goods for principal - meaning and application of operations test to ascertain source of income  

D24/89 Download D24/89 (DOC) - English Download D24/89 (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'