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Volume 7 First Supplement

Publication Date: Dec 1992

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DIGEST OF CASES REPORTED

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  Decision No. Download
CASE STATED    

procedure - form and content of case stated - s 69 of the Inland Revenue Ordinance  

D42/91(A) Download D42/91(A) (DOC) - English Download D42/91(A) (PDF) - English
EXTENSION OF TIME    

extension of time within which grounds of appeal may be filed - whether extension can be granted - reasonable cause - s 66 of the Inland Revenue Ordinance  

D18/92 Download D18/92 (DOC) - English Download D18/92 (PDF) - English
PROFITS TAX    

assignment of rent from one company to another for dominant purpose of gaining tax benefits - whether s 61A of the Inland Revenue Ordinance applies  

D20/92 Download D20/92 (DOC) - English Download D20/92 (PDF) - English

private company - purchase of property and subsequent resale - whether surplus or profit assessable to tax  

D14/92 Download D14/92 (DOC) - English Download D14/92 (PDF) - English

purchase and sale of property - whether surplus or profit subject to tax  

D15/92 Download D15/92 (DOC) - English Download D15/92 (PDF) - English

whether taxpayer was carrying on business in Hong Kong and whether profits arose in or were derived from Hong Kong - whether taxpayer was a financial institution and whether interest received arose through or from the carrying on by the taxpayer of its business in Hong Kong - ss 14 and 15 of the Inland Revenue Ordinance  

D21/92 Download D21/92 (DOC) - English Download D21/92 (PDF) - English
SALARIES TAX    

ex-gratia payment on termination of employment - whether subject to salaries tax  

D12/92 Download D12/92 (DOC) - English Download D12/92 (PDF) - English

hotel accommodation - whether liable to be assessed to salaries tax  

D19/92 Download D19/92 (DOC) - English Download D19/92 (PDF) - English

lorry driver of cross-border vehicle - whether income subject to Hong Kong salaries tax  

D10/92 Download D10/92 (DOC) - English Download D10/92 (PDF) - English

lump sum paid to taxpayer at commencement of employment - whether subject to salaries tax  

D19/92 Download D19/92 (DOC) - English Download D19/92 (PDF) - English

whether subscription to professional journal can be deducted from assessable income  

D16/92 Download D16/92 (DOC) - English Download D16/92 (PDF) - English
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