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Volume 8

Publication Date: Nov 1993

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

quantum of penalty - whether 113% of the tax undercharged justified by the taxpayer's conduct - s 82A of the Inland Revenue Ordinance  

D7/93 Download D7/93 (DOC) - English Download D7/93 (PDF) - English
PROCEDURE    

failure by taxpayer to appear before Board of Review, procedure to be followed by Board - s 68 of the Inland Revenue Ordinance  

D52/92 Download D52/92 (DOC) - English Download D52/92 (PDF) - English
PROFITS TAX    

correction of error - whether land should be valued at the date of possession or at the date of alleged change of intention - s 70A of the Inland Revenue Ordinance  

D49/92 Download D49/92 (DOC) - English Download D49/92 (PDF) - English

disposal of property - redevelopment and retention of part of property - whether capital gain or assessable profit  

D61/92 Download D61/92 (DOC) - English Download D61/92 (PDF) - English

sale of property - whether profit assessable to tax  

D8/93 Download D8/93 (DOC) - English Download D8/93 (PDF) - English

subsidiary of overseas company - whether profits arising in and derived from Hong Kong  

D59/92 Download D59/92 (DOC) - English Download D59/92 (PDF) - English

whether motor vehicle licences capital assets - onus of proof - s 68(4) of the Inland Revenue Ordinance  

D63/92 Download D63/92 (DOC) - English Download D63/92 (PDF) - English

whether property capital asset or trading stock - onus of proof  

D50/92 Download D50/92 (DOC) - English Download D50/92 (PDF) - English

whether taxpayer carrying on business in Hong Kong - s 14 of the Inland Revenue Ordinance  

D17/93 Download D17/93 (DOC) - English Download D17/93 (PDF) - English
SALARIES TAX    

deduction of expenses - tuition fees and a subscription and examination fee paid to a professional association - whether deductible for salaries tax purposes  

D3/93 Download D3/93 (DOC) - English Download D3/93 (PDF) - English

government servant - provision of quarters - whether value of quarters should be assessed to salaries tax - s 9 of the Inland Revenue Ordinance  

D54/92 Download D54/92 (DOC) - English Download D54/92 (PDF) - English

government servant - training scholarship - assessable income - year in which it accrued  

D57/92 Download D57/92 (DOC) - English Download D57/92 (PDF) - English

housing allowance - whether refund of rent - s 9(1A) of the Inland Revenue Ordinance  

D62/92 Download D62/92 (DOC) - English Download D62/92 (PDF) - English

taxpayer absent from work and provided a replacement to perform his duties - whether payment made by taxpayer to replacement was deductible against assessable income of taxpayer  

D4/93 Download D4/93 (DOC) - English Download D4/93 (PDF) - English

whether certain travel and entertainment expenses could be deducted from the assessable income of the taxpayer  

D5/93 Download D5/93 (DOC) - English Download D5/93 (PDF) - English

whether income should be subject to profits tax and not salaries tax - personal assessment - deduction of trading loss against income subject to salaries tax  

D2/93 Download D2/93 (DOC) - English Download D2/93 (PDF) - English
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