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Volume 5 Third Supplement

Publication Date: Aug 1991

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DIGEST OF CASES REPORTED

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  Decision No. Download
ERROR OR OMISSION    

meaning of determination - application of s 70A of the Inland Revenue Ordinance  

D6/91 Download D6/91 (DOC) - English Download D6/91 (PDF) - English
PENALTY TAX    

failure to file profits tax return in time - quantum of penalty - whether token penalty should be increased - s 82A of the Inland Revenue Ordinance  

D61/90 Download D61/90 (DOC) - English Download D61/90 (PDF) - English

failure to inform Commissioner of liability to profits tax - quantum of penalties - failure to notify Commissioner of liability to salaries tax after filing employer's salaries tax return for himself - s 82A of the Inland Revenue Ordinance  

D9/91 Download D9/91 (DOC) - English Download D9/91 (PDF) - English

reasonable excuse - technical breach of obligations under the Inland Revenue Ordinance - requirement of reasonable excuse less stringent - s 82A of the Inland Revenue Ordinance  

D75/90 Download D75/90 (DOC) - English Download D75/90 (PDF) - English

shortage of staff and difficulty in recruiting staff - reasonable excuse - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D65/90 Download D65/90 (DOC) - English Download D65/90 (PDF) - English

understatement of profits - norm of 100% of tax undercharged applied in case with no exceptional features - s 82A of the Inland Revenue Ordinance  

D62/90 Download D62/90 (DOC) - English Download D62/90 (PDF) - English
PERSONAL ASSESSMENT    

rental income - deduction of interest on money borrowed - s 42(1) of the Inland Revenue Ordinance  

D2/91 Download D2/91 (DOC) - English Download D2/91 (PDF) - English
PROFITS TAX    

change of accounting date - basis period to be used -principles to be applied - s l8E of the Inland Revenue Ordinance  

D71/90 Download D71/90 (DOC) - English Download D71/90 (PDF) - English

claimed expenses - whether income or capital - whether application of taxable profits  

D70/90 Download D70/90 (DOC) - English Download D70/90 (PDF) - English

grounds of appeal - late filing of notice of appeal -application to re-open assessment under s 70A of the Inland Revenue Ordinance  

D3/91 Download D3/91 (DOC) - English Download D3/91 (PDF) - English

membership of trade association - whether membership fee can be deducted  

D5/91 Download D5/91 (DOC) - English Download D5/91 (PDF) - English

sole proprietor of professional business - whether proprietor's medical expenses can be deducted as expenses   

D69/90 Download D69/90 (DOC) - English Download D69/90 (PDF) - English

whether interest earned on share subscription moneys was taxable because it arose through or from the carrying on of its business - s 15(1)(f) of the Inland Revenue Ordinance   

D10/91 Download D10/91 (DOC) - English Download D10/91 (PDF) - English

whether transactions should be disregarded tinder s 6l of the Inland Revenue Ordinance

D68/90 Download D68/90 (DOC) - English Download D68/90 (PDF) - English
SALARIES TAX    

claim by taxpayer that income business profits and not subject to salaries tax - whether taxpayer self-employed  

D77/90 Download D77/90 (DOC) - English Download D77/90 (PDF) - English

deduction of expenses - membership fee of professional body - s 12(1)(a) of the Inland Revenue Ordinance  

D72/90 Download D72/90 (DOC) - English Download D72/90 (PDF) - English

deduction of expenses - night club mamasan - s 12(1)(a) of the Inland Revenue Ordinance  

D76/90 Download D76/90 (DOC) - English Download D76/90 (PDF) - English

hostess - registration of business by wife of the taxpayer - whether the wife an employee or self-employed  

D74/90 Download D74/90 (DOC) - English Download D74/90 (PDF) - English

share purchase option - termination of employment -compensation payment by employer - whether compensation taxable as income arising from employment  

D4/91 Download D4/91 (DOC) - English Download D4/91 (PDF) - English
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