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Volume 5

Publication Date: Apr 1991

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DIGEST OF CASES REPORTED

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  Decision No. Download
ASSETS BETTERMENT STATEMENT    

standard of proof and evidence required to establish taxpayer's case  

D7/90 Download D7/90 (DOC) - English Download D7/90 (PDF) - English
DEPENDENT PARENT ALLOWANCE    

meaning and application of sub-ss 42B(l)(a) and 42B(2)(a) of the Inland Revenue Ordinance  

D13/90 Download D13/90 (DOC) - English Download D13/90 (PDF) - English
PENALTY TAX    

failure by professional advisers to file returns in time - quantum of penalties - s 82A of the Inland Revenue Ordinance  

D2/90 Download D2/90 (DOC) - English Download D2/90 (PDF) - English

failure to file tax return - estimated assessment - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D70/89 Download D70/89 (DOC) - English Download D70/89 (PDF) - English

husband and wife - reasonable excuse - s 82A of the Inland Revenue Ordinance  

D58/89 Download D58/89 (DOC) - English Download D58/89 (PDF) - English

investigation by Inland Revenue Department - assets betterment statement final and conclusive - penalties of 44% of the maximum not excessive - s 82A of the Inland Revenue Ordinance  

D4/90 Download D4/90 (DOC) - English Download D4/90 (PDF) - English

reasonable excuse - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D69/89 Download D69/89 (DOC) - English Download D69/89 (PDF) - English
PROFITS TAX    

insurance agent - receipt of sum paid by principal for cancellation of contractual rights - whether payment capital or income in nature   

D12/90 Download D12/90 (DOC) - English Download D12/90 (PDF) - English

interest income - whether interest arose from carrying on business in Hong Kong - s 15(1)(f) of the Inland Revenue Ordinance  

D57/89 Download D57/89 (DOC) - English Download D57/89 (PDF) - English

purchase and sale of a residential apartment - whether property trading or property investment  

D65/89 Download D65/89 (DOC) - English Download D65/89 (PDF) - English

purchase and sale of flat - whether trading profit - burden of proof   

D8/90 Download D8/90 (DOC) - English Download D8/90 (PDF) - English

source of profits - trading profits - whether arising in or derived from Hong Kong  

D59,60&61/89 Download D59, 60 & 61/89 (DOC) - English Download D59, 60 & 61/89 (PDF) - English

whether taxpayer acting on behalf of herself or as a nominee  

D66/89 Download D66/89 (DOC) - English Download D66/89 (PDF) - English
SALARIES TAX    

education expenses - whether taxable  

D6/90 Download D6/90 (DOC) - English Download D6/90 (PDF) - English

quantum of salary when calculating value of quarters for assessment - s 9(2) of the Inland Revenue Ordinance  

D16/90 Download D16/90 (DOC) - English Download D16/90 (PDF) - English

remuneration earned for services provided in the PRC -whether employed in Hong Kong or the PRC  

D67/89 Download D67/89 (DOC) - English Download D67/89 (PDF) - English

share option scheme - method of calculating gain on realisation of share option - sub-ss 9(1)(d) and 9(4)(a) of the Inland Revenue Ordinance  

D14/90 Download D14/90 (DOC) - English Download D14/90 (PDF) - English

taxpayer employed by four different companies at different times - source of income - whether Hong Kong or not - s 8 of the Inland Revenue Ordinance  

D63/89 Download D63/89 (DOC) - English Download D63/89 (PDF) - English

whether an employee or carrying on business  

D68/89 Download D68/89 (DOC) - English Download D68/89 (PDF) - English

whether servant allowance, education expenses, bonus and payment of US tax are assessable  

D1/90 Download D1/90 (DOC) - English Download D1/90 (PDF) - English
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