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Volume 8 Second Supplement

Publication Date: Apr 1994

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

late filing of profits tax return - quantum of penalty - s 82A of Inland Revenue Ordinance  

D42/93 Download D42/93 (DOC) - English Download D42/93 (PDF) - English
PROCEDURE    

request for adjournment after case set for hearing - whether adjournment should be granted  

D25/93 Download D25/93 (DOC) - English Download D25/93 (PDF) - English
PROFITS TAX    

deduction of interest - whether interest had been incurred and was payable within the meaning of s 16(1) of the Inland Revenue Ordinance and was deductible under s 16(2)(c) of the Inland Revenue Ordinance  

D30/93 Download D30/93 (DOC) - English Download D30/93 (PDF) - English

depreciation allowance - whether roof and advertising sign constitute plant and machinery - s 37 of the Inland Revenue Ordinance   

D36/93 Download D36/93 (DOC) - English Download D36/93 (PDF) - English

disposal of property - whether profit subject to profits tax  

D44/93 Download D44/93 (DOC) - English Download D44/93 (PDF) - English

industrial building allowance - whether property trading stock or a long term investment  

D33/93 Download D33/93 (DOC) - English Download D33/93 (PDF) - English

property trading transaction - transaction carried out with use of trustee - whether trustee liable to profits tax  

D37/93 Download D37/93 (DOC) - English Download D37/93 (PDF) - English

sale of properties - whether profits assessable to profits tax  

D34/93 Download D34/93 (DOC) - English Download D34/93 (PDF) - English

theatrical performer - what expenses can be deducted - s 16(1) of the Inland Revenue Ordinance  

D32/93 Download D32/93 (DOC) - English Download D32/93 (PDF) - English

trading or document handling company - whether profit arises in or is derived from Hong Kong  

D47/93 Download D47/93 (DOC) - English Download D47/93 (PDF) - English
SALARIES TAX    

payment on termination of employment - whether subject to salaries tax - ss 8 and 9 of the Inland Revenue Ordinance  

D43/93 Download D43/93 (DOC) - English Download D43/93 (PDF) - English
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