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Volume 5 First Supplement

Publication Date: Apr 1991

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

business profits - assets betterment statement - quantum of penalties - s 82A of the Inland Revenue Ordinance  

D27/90 Download D27/90 (DOC) - English Download D27/90 (PDF) - English

incorrect business profits tax returns - assets betterment statement - penalties increased to double the tax undercharged - s 82A of the Inland Revenue Ordinance  

D22/90 Download D22/90 (DOC) - English Download D22/90 (PDF) - English
PROFITS TAX    

arising in or derived from Hong Kong trading profits - s 14 of the Inland Revenue Ordinance  

D26/90 Download D26/90 (DOC) - English Download D26/90 (PDF) - English

bad debts in the form of deposits with a financial institution - whether deductible from assessable profits  

D104/89 Download D104/89 (DOC) - English Download D104/89 (PDF) - English

failure of taxpayer to appear in person or through a representative - s 68(2B)(b) of the Inland Revenue Ordinance  

D29/90 Download D29/90 (DOC) - English Download D29/90 (PDF) - English

partnership alleged by Commissioner - insufficient evidence - onus of proof - s 68(4) of the Inland Revenue Ordinance   

D25/90 Download D25/90 (DOC) - English Download D25/90 (PDF) - English

rebate commissions - whether arising in or derived from Hong Kong  

D30/90 Download D30/90 (DOC) - English Download D30/90 (PDF) - English

redevelopment of property - whether profit subject to profits tax or a capital gain on disposal of capital asset  

D19/90 Download D19/90 (DOC) - English Download D19/90 (PDF) - English

sale of property - whether a trade or an adventure in the nature of trade   

D35/90 Download D35/90 (DOC) - English Download D35/90 (PDF) - English

savings account interest - whether interest arose in or was derived from Hong Kong  

D33/90 Download D33/90 (DOC) - English Download D33/90 (PDF) - English

whether a loss on a foreign exchange contract can be deducted from profits of stock trading  

D20/90 Download D20/90 (DOC) - English Download D20/90 (PDF) - English

whether profit or gain on receipt of compensation for resumption of land a trading profit or disposal of a capital asset  

D18/90 Download D18/90 (DOC) - English Download D18/90 (PDF) - English
SALARIES TAX    

claim to deduct subscription for professional journal -whether extra-statutory concession can be extended  

D23/90 Download D23/90 (DOC) - English Download D23/90 (PDF) - English

source of income - Goepfert decision applied - s 8(1) of the Inland Revenue Ordinance  

D17/90 Download D17/90 (DOC) - English Download D17/90 (PDF) - English

whether taxpayer should be assessed to salaries tax or profits tax - commission income  

D32/90 Download D32/90 (DOC) - English Download D32/90 (PDF) - English
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