Print

Volume 7

Publication Date: Oct 1992

----------------------------------------

DIGEST OF CASES REPORTED

----------------------------------------

  Decision No. Download
PENALTY TAX    

failure to file profits tax return within specified time limit - reasonable excuse and quantum of penalty - s 82A of the Inland Revenue Ordinance  

D2/92 Download D2/92 (DOC) - English Download D2/92 (PDF) - English

failure to keep proper records and file correct tax returns - onus of proof - s 82A of the Inland Revenue Ordinance  

D71/91 Download D71/91 (DOC) - English Download D71/91 (PDF) - English

professional practitioner - appeal lodged out of time - s 82B(1)  

D9/92 Download D9/92 (DOC) - English Download D9/92 (PDF) - English

quantum of penalty - failure to file profits tax return within time stipulated - s 82A of the Inland Revenue Ordinance  

D5/92 Download D5/92 (DOC) - English Download D5/92 (PDF) - English
PROFITS TAX    

assets betterment statement - onus of proof  

D75/91 Download D75/91 (DOC) - English Download D75/91 (PDF) - English

assets betterment statement - onus of proof - whether expenses deductible  

D6/92 Download D6/92 (DOC) - English Download D6/92 (PDF) - English

company incorporated in Hong Kong not represented at hearing - whether Board has power to hear appeal  

D77/91 Download D77/91 (DOC) - English Download D77/91 (PDF) - English

holding company - sale of shares in subsidiaries - whether profit taxable  

D74/91 Download D74/91 (DOC) - English Download D74/91 (PDF) - English

interest income - whether interest accrues over a period of time or at the moment when it is due for payment  

D73/91 Download D73/91 (DOC) - English Download D73/91 (PDF) - English

purchase of uncompleted flat sold at a profit - purchasers both experienced in real estate dealing - whether sale of flat a trading transaction  

D3/92 Download D3/92 (DOC) - English Download D3/92 (PDF) - English

sale of property - whether property acquired for residential purposes or for trading purposes  

D4/92 Download D4/92 (DOC) - English Download D4/92 (PDF) - English
SALARIES TAX    

source of income - taxpayer overseas - procedure to be followed - whether source in Hong Kong  

D8/92 Download D8/92 (DOC) - English Download D8/92 (PDF) - English
GovHK Responsive Design Launched Inland Revenue Department
This is a HTML 4.0 Strict website This website complies with the Web Accessibility Initiative (WAI) of W3C - AA Level Conformance listed  in 'Web Content Accessibility Guidelines 2.0'