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Volume 8 Third Supplement

Publication Date: Jun 1994

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DIGEST OF CASES REPORTED

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  Decision No. Download
COSTS    

appeal without merit - award of costs of $1,000 - s 68(9) of the Inland Revenue Ordinance  

D63/93 Download D63/93 (DOC) - English Download D63/93 (PDF) - English
DISMISSAL OF APPEAL    

failure of taxpayer to attend at hearing - s 68(2B)(c) of the Inland Revenue Ordinance

D58/93 Download D58/93 (DOC) - English Download D58/93 (PDF) - English
PENALTY TAX    

incorrect tax return - failure to notify Commissioner - quantum of penalty - s 82A of the Inland Revenue Ordinance  

D52/93 Download D52/93 (DOC) - English Download D52/93 (PDF) - English

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

D53/93 Download D53/93 (DOC) - English Download D53/93 (PDF) - English

salaries tax - change of employment - mistake made by the taxpayer in tax return - quantum of penalty - s 82A of Inland Revenue Ordinance  

D48/93 Download D48/93 (DOC) - English Download D48/93 (PDF) - English

salaries taxpayer - omission of income from part-time job - foreign national - whether ignorance of language and law an excuse - s 82A of the Inland Revenue Ordinance  

D50/93 Download D50/93 (DOC) - English Download D50/93 (PDF) - English

salaries taxpayer - omission of part of income - s 82A of the Inland Revenue Ordinance  

D54/93 Download D54/93 (DOC) - English Download D54/93 (PDF) - English
PROFITS TAX    

sale of land - intention of taxpayer at the time when the land was acquired - whether profit subject to profits tax  

D31/93 Download D31/93 (DOC) - English Download D31/93 (PDF) - English

sale of property - whether profit subject to profits tax  

D60/93 Download D60/93 (DOC) - English Download D60/93 (PDF) - English
SALARIES TAX    

failure to return full amount of income assessable to salaries tax - s 82A of the Inland Revenue Ordinance  

D61/93 Download D61/93 (DOC) - English Download D61/93 (PDF) - English

payment on termination of employment - whether assessable to salaries tax  

D15/93 Download D15/93 (DOC) - English Download D15/93 (PDF) - English

premature termination of employment - periodic payment - whether subject to salaries tax  

D55/93 Download D55/93 (DOC) - English Download D55/93 (PDF) - English

resignation - ex-gratia termination payment - whether payment subject to salaries tax  

D25/92 Download D25/92 (DOC) - English Download D25/92 (PDF) - English

travelling expenses - failure by taxpayer to keep any record  

D59/93 Download D59/93 (DOC) - English Download D59/93 (PDF) - English
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