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Volume 6

Publication Date: Nov 1991

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

failure to file correct business profits tax returns —quantum of penalties — section 82A of the Inland Revenue Ordinance  

D14/91 Download D14/91 (DOC) - English Download D14/91 (PDF) - English

failure to keep accurate business accounts - large estimated assessments - whether extenuating circumstance - section 82A of the Inland Revenue Ordinance  

D34/91 Download D34/91 (DOC) - English Download D34/91 (PDF) - English

omission of wife's salary in tax return - whether taxpayer entitled to delete reference to wife's income - quantum of penalty -section 82A of the Inland Revenue Ordinance  

D25/91 Download D25/91 (DOC) - English Download D25/91 (PDF) - English

reasonable excuse - taxpayer acting on professional advice - section 82A of the Inland Revenue Ordinance  

D18/91 Download D18/91 (DOC) - English Download D18/91 (PDF) - English

whether limitation period of one year applies - sections 54 and 82A of the Inland Revenue Ordinance  

D11/91 Download D11/91 (DOC) - English Download D11/91 (PDF) - English
PERSONAL ASSESSMENT    

deduction of interest - section 42(1) of the Inland Revenue Ordinance  

D21/91 Download D21/91 (DOC) - English Download D21/91 (PDF) - English
PROFITS TAX    

cessation of original business - interest income - whether owning shares in subsidiary and placing money on deposit constitute carrying on business - ss 14 and 15(1)(f) of the Inland Revenue Ordinance   

D20/91 Download D20/91 (DOC) - English Download D20/91 (PDF) - English

commission income - whether income arose in Hong Kong from the carrying on of business or trade in Hong Kong  

D32/91 Download D32/91 (DOC) - English Download D32/91 (PDF) - English

error or omission - practice generally prevailing - section 70A of the Inland Revenue Ordinance  

D39/91 Download D39/91 (DOC) - English Download D39/91 (PDF) - English

failure to file return - estimated assessment - failure to file notice of objection in time - whether section 70A of the Inland Revenue Ordinance applies   

D40/91 Download D40/91 (DOC) - English Download D40/91 (PDF) - English

resumption of agricultural land by the Government — whether lands were trading assets or long term investments  

D16/91 Download D16/91 (DOC) - English Download D16/91 (PDF) - English

sale of land - whether profit capital gain - onus of proof - s 68(4) of the Inland Revenue Ordinance  

D35/91 Download D35/91 (DOC) - English Download D35/91 (PDF) - English

whether company carrying on business or dormant - whether carrying on business in Hong Kong  

D33/91 Download D33/91 (DOC) - English Download D33/91 (PDF) - English

whether profit capital or income — sale of Letters B land entitlement   

D13/91 Download D13/91 (DOC) - English Download D13/91 (PDF) - English
SALARIES TAX    

additional assessment - whether issued within the time stipulated by the Inland Revenue Ordinance - section 60 of the Inland Revenue Ordinance - whether Commissioner bound by his determination  

D27/91 Download D27/91 (DOC) - English Download D27/91 (PDF) - English

computation of value of quarters occupied jointly by two persons — whether 10% or 4% assumed value shall be halved — s 9 of the Inland Revenue Ordinance  

D78/90 Download D78/90 (DOC) - English Download D78/90 (PDF) - English

Government servant - whether fee paid to professional body can be deducted as an expense - s 12(1)(a) of the Inland Revenue Ordinance  

D17/91 Download D17/91 (DOC) - English Download D17/91 (PDF) - English

marriage gratuity on retirement - whether exempt from tax under s 8(2)(c) of the Inland Revenue Ordinance  

D28/91 Download D28/91 (DOC) - English Download D28/91 (PDF) - English
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