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Volume 7 Third Supplement

Publication Date: Jul 1993

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

incorrect tax returns by professional person - quantum of penalties - penalties increased - s 82A of Inland Revenue Ordinance  

D53/92 Download D53/92 (DOC) - English Download D53/92 (PDF) - English
PROFITS TAX    

acquisition of properties - subsequent sale at a profit - whether profit liable to be assessed to profits tax  

D34/92 Download D34/92 (DOC) - English Download D34/92 (PDF) - English

gain or profit on sale of land  

D45/92 Download D45/92 (DOC) - English Download D45/92 (PDF) - English

intention of taxpayer at time of acquisition of property - whether capital assets  

D38/92 Download D38/92 (DOC) - English Download D38/92 (PDF) - English

property investment - whether long term investment - whether profit on sale a trading profit  

D32/92 Download D32/92 (DOC) - English Download D32/92 (PDF) - English
SALARIES TAX    

bonus in lieu of pension and travelling expenses - whether assessable to salaries tax and deductible as expenses  

D35/92 Download D35/92 (DOC) - English Download D35/92 (PDF) - English

deduction of expenses - whether expenses wholly, exclusively and necessarily incurred and whether expenses had been proved - s 12(1) of the Inland Revenue Ordinance  

D37/92 Download D37/92 (DOC) - English Download D37/92 (PDF) - English

income of a Roman Catholic Priest paid by a charitable institution - whether taxpayer receiving employment of profit or a non taxable basic living allowance  

D42/92 Download D42/92 (DOC) - English Download D42/92 (PDF) - English

special bonus paid on commencement of employment - nature of special bonus - inducement to accept offer of employment - 'golden hello' - whether subject to assessment to salaries tax - ss 8(1) and 9(1) of the Inland Revenue Ordinance  

D36/92 Download D36/92 (DOC) - English Download D36/92 (PDF) - English

study expenses - whether expenses deductible  

D46/92 Download D46/92 (DOC) - English Download D46/92 (PDF) - English

whether payment in lieu of leave assessable  

D43/92 Download D43/92 (DOC) - English Download D43/92 (PDF) - English

whether solicitor can claim cost of clothing as expense  

D41/92 Download D41/92 (DOC) - English Download D41/92 (PDF) - English
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