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Volume 4 Third Supplement

Publication Date: Mar 1991

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

questions of law or fact - whether transcript of evidence can be attached to case - whether 'thinly disguised' questions of fact - s 69(1) of the Inland Revenue Ordinance  

D65/88(A) Download D65/88(A) (DOC) - English Download D65/88(A) (PDF) - English
PENALTY ASSESSMENT    

assets betterment statement - six years understatement of profits - quantum of penalty assessments - s 82A of the Inland Revenue Ordinance  

D43/89 Download D43/89 (DOC) - English Download D43/89 (PDF) - English

delay in filing tax return - incompetent staff and lack of education and knowledge of tax - s 82A of the Inland Revenue Ordinance  

D46/89 Download D46/89 (DOC) - English Download D46/89 (PDF) - English

husband and wife - wife inadvertently omitted her entire income in one year of assessment only - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D44/89 Download D44/89 (DOC) - English Download D44/89 (PDF) - English

persistent failure to file returns on time - criteria to be applied - penalty substantially increased - s 82A of the Inland Revenue Ordinance  

D41/89 Download D41/89 (DOC) - English Download D41/89 (PDF) - English

powers and duties of Board of Review - necessity for consistency - ss 82A and 82B of the Inland Revenue Ordinance  

D42/89 Download D42/89 (DOC) - English Download D42/89 (PDF) - English

quantum - long delay by Inland Revenue Department in conduct of enquiries - s 82A of the Inland Revenue Ordinance  

D51/89 Download D51/89 (DOC) - English Download D51/89 (PDF) - English

reasonable excuse - penalties excessive - s 82A of the Inland Revenue Ordinance  

D48/89 Download D48/89 (DOC) - English Download D48/89 (PDF) - English

whether sufficient for taxpayer to notify Commissioner of liability to tax - meaning of tax undercharged - s 82A of Inland Revenue Ordinance  

D47/89 Download D47/89 (DOC) - English Download D47/89 (PDF) - English
PROFITS TAX    

acquisition of property - joint redevelopment - units in redeveloped building assigned to taxpayer and let for rental - subsequent sale of units - whether realisation of capital assets  

D37/89 Download D37/89 (DOC) - English Download D37/89 (PDF) - English

adventure in the nature of trade - government servant purchasing premises he occupied as tenant in anticipation of home purchase scheme being implement - subsequent sale of premises at a profit - whether adventure in the nature of trade  

D49/89 Download D49/89 (DOC) - English Download D49/89 (PDF) - English

assets betterment statement - onus of proof - nature of assets betterment statement   

D56/89 Download D56/89 (DOC) - English Download D56/89 (PDF) - English

disposal of shares in a company - whether an adventure in the nature of trade or disposal of a capital asset  

D36/89 Download D36/89 (DOC) - English Download D36/89 (PDF) - English

interest income - whether bad debts can be deducted from assessable profits  

D38/89 Download D38/89 (DOC) - English Download D38/89 (PDF) - English

source of profits - application of Sinolink case - section 14 of the Inland Revenue Ordinance   

D40/89 Download D40/89 (DOC) - English Download D40/89 (PDF) - English

source of royalty - publisher of books - royalty income - whether arising in or derived from Hong Kong - Sinolink case applied  

D39/89 Download D39/89 (DOC) - English Download D39/89 (PDF) - English

whether share trading - onus of proof

D53/89 Download D53/89 (DOC) - English Download D53/89 (PDF) - English
SALARIES TAX    

source of income - principles in Goepfert decision applied - Hong Kong contract of employment - s 8(1) of the Inland Revenue Ordinance  

D54/89 Download D54/89 (DOC) - English Download D54/89 (PDF) - English

termination of employment - emoluments received after termination and in next year of assessment relate back to previous year  

D45/89 Download D45/89 (DOC) - English Download D45/89 (PDF) - English

whether special leave pay for overseas study should be included - whether travel and tuition fees are deductible expenses - ss 8 and 12(l)(a) of Inland Revenue Ordinance  

D50/89 Download D50/89 (DOC) - English Download D50/89 (PDF) - English
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