Decision No
 

JURISDICTION OF BOARD -
 

Power to correct errors or omissions—Inland Revenue Ordinance, s. 70A
 

 BR 5/71(PDF file)

Transfer of textile export quotas—whether amount paid on transfer an allowable deduction or expenditure of a capital nature—Inland Revenue Ordinance, ss. 16(1) and 17(l)(c)
 

BR 29/69 (PDF file)

Lump sum payments to employees upon termination of tax-payer's business—whether deductible expenses—Inland Revenue Ordinance, ss. 16(1) and 17(1)(6)
 

BR 13/70 (PDF file)

Jurisdiction of Board to hear appeal when grounds of appeal not furnished within time—Inland Revenue Ordinance, s. 66(1)
 

BR 19/71 (PDF file)

Allowance received by police officer during civil disturbances—whether income from office or employment—Inland Revenue Ordinance, s. 8
 

BR 13/69 (PDF file)

"Income arising in or derived from the Colony"—employee of Hong Kong company living and working abroad—whether liable to salaries tax—Inland Revenue Ordinance, s. 8(1)
 

BR 20/69 (PDF file)

Rental value—whether to be computed on the proportion of salary chargeable during periods of residence in Hong Kong or on the whole annual salary—Inland Revenue Ordinance, ss. 8(1), 9(1)(a) and (b) and 9(2)
 

BR 25/69 (PDF file)

Grant by company to employee of shares at par value—market value greater than par value—whether grant of shares a perquisite—whether difference in values to be brought into account as representing the value of perquisite for tax purposes—Inland Revenue Ordinance, s. 9
 

BR 27/69 (PDF file)

Payments under educational trust for benefit of children of taxpayer— income from employment—perquisite—Inland Revenue Ordinance, ss. 8 and 19(l)(a)
 

BR 6/70 (PDF file)

Taxpayer granted special leave without pay—whether ceasing to hold office or employment of profit—Inland Revenue Ordinance, s. 11(6) and (7)
 

BR 3/71 (PDF file)

Claim for dependent parents allowance—whether step-mother a parent for purposes of allowance—Inland Revenue Ordinance, s. 42B(l)(g)
 

BR 12/71 (PDF file)

Ship's surgeon on ocean going ships owned by non-resident company—employment contract made in Hong Kong but governed by foreign law—whether income from employment ‘arose in or was derived from the Colony’—Inland Revenue Ordinance, s. 8(1)
 

BR 13/71 (PDF file)

Income from an office or employment of profit—commissions received by taxpayer from companies other than his employer—whether commissions derived from taxpayer's employment—onus of proof on Commissioner to show income, chargeable to Salaries Tax—Inland Revenue Ordinance, ss. 8(1) and 9(l)(a)
 

BR 20/71 (PDF file)