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Volume 9 First Supplement

Publication Date: Jan 1995

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DIGEST OF CASES REPORTED

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  Decision No. Download
PENALTY TAX    

estimated assessment - failure to object to assessment - whether ground for appeal against penalty tax assessment  

D9/94 Download D9/94 (DOC) - English Download D9/94 (PDF) - English

failure to file return in time - attempt by taxpayer to comply - quantum of penalty  

D17/94 Download D17/94 (DOC) - English Download D17/94 (PDF) - English

late filing tax return - quantum of penalty  

D31/94 Download D31/94 (DOC) - English Download D31/94 (PDF) - English
PROFITS TAX    

appeal not genuine - costs awarded  

D20/94 Download D20/94 (DOC) - English Download D20/94 (PDF) - English

onus of proof - claim by taxpayer that it had incurred interest payments  

D10/94 Download D10/94 (DOC) - English Download D10/94 (PDF) - English

purchase and sale of property - whether profit subject to profits tax  

D15/94 Download D15/94 (DOC) - English Download D15/94 (PDF) - English

restaurant business - purchase of premises used for restaurant business by saparate company - whether gain on subsequent sale of property subject to profits tax  

D8/94 Download D8/94 (DOC) - English Download D8/94 (PDF) - English
SALARIES TAX    

diplomatic privilege - claim to be employed by international organisation  

D19/94 Download D19/94 (DOC) - English Download D19/94 (PDF) - English

lump sum payment - whether gratuity - whether payment subject to salaries tax  

D13/94 Download D13/94 (DOC) - English Download D13/94 (PDF) - English

lump sum payment - whether lump sum severance payment or payment for cancellation of service agreement  

D27/94 Download D27/94 (DOC) - English Download D27/94 (PDF) - English

lump sum payment - whether subject to salaries tax  

D26/94 Download D26/94 (DOC) - English Download D26/94 (PDF) - English

omission to include amount received - penalty of 5% - appeal frivolous - costs awarded of $1,000  

D21/94 Download D21/94 (DOC) - English Download D21/94 (PDF) - English

Performance Gratuity Scheme - date when gratuity accrues due  

D39/94 Download D39/94 (DOC) - English Download D39/94 (PDF) - English

source of income  

D25/94 Download D25/94 (DOC) - English Download D25/94 (PDF) - English

taxpayer performing services outside of Hong Kong but visiting Hong Kong - whether part of a day comprises a complete day for tax purposes - s 8(1B) of the Inland Revenue Ordinance  

D12/94 Download D12/94 (DOC) - English Download D12/94 (PDF) - English

taxpayer suffering from serious illness - whether medical expenses can be deducted  

D33/94 Download D33/94 (DOC) - English Download D33/94 (PDF) - English

whether motor car expenses deductible for salaries tax purposes  

D18/94 Download D18/94 (DOC) - English Download D18/94 (PDF) - English
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