Board of Review Decisions

Board of Review Decisions

VOLUME 10

FIRST SUPPLEMENT

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DIGEST OF CASES REPORTED

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	Decision No
PROFITS TAX -
purchase and sale of property - whether trading transaction	D17/95 (PDF file) D17/95 (Word file)
SALARIES TAX -
diplomatic exemption - International Organisations and Diplomatic Privileges Ordinance	D2/95 (PDF file) D2/95 (Word file)
termination of employment - what constitutes income - s 8(1) and 9(1) of the Inland Revenue Ordinance	D16/95 (PDF file) D16/95 (Word file)
whether payment made to employee was a rent refund or an allowance	D19/95 (PDF file) D19/95 (Word file)
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