Decision No
 

PENALTY TAX -
 

whether assessments not challenged conclusive - whether incorrect tax returns - whether reasonable excuse - Inland Revenue Ordinance ss 70 and 82A
 

D163/98 (PDF file)

D163/98 (Word file)

quantum - delay in filing tax return - whether no intention to evade tax a mitigating factor
 

D41/99 (PDF file)

D41/99 (Word file)

notice under s 82A(4) - notice of assessment and demand for additional tax - validity of notices - s 82A of the Inland Revenue Ordinance
 

D53/99 (PDF file)

D53/99 (Word file)

incorrect salaries tax return - failure to disclose certain sums chargeable to tax - 10.6% penalty - whether a reasonable excuse existed
 

D66/99 (PDF file)

D66/99 (Word file)

additional tax - failures to state gains under option scheme of employer company - factors taken into account for reduction of additional tax
 

D76/99 (PDF file)

D76/99 (Word file)

whether gain on sale of property capital or trade in nature
  

D39/99 (PDF file)

D39/99 (Word file)

deduction - sale and purchase of property - decoration expenses - fabricated evidence - costs - s 69 of the Inland Revenue Ordinance, Chapter 112
 

D42/99 (PDF file)

D42/99 (Word file)

sale of property - whether profits derived from the sale of the property assessable to profits tax - intention at the time of purchase
 

D46/99 (PDF file)

D46/99 (Word file)

sale of property - whether profits derived from the sale of the property assessable to profits tax - whether intention at the time of acquisition 'genuinely held, realistic and realisable'
 

D47/99 (PDF file)

D47/99 (Word file)

real property - intention of taxpayer at the time of purchase - 'genuinely held, realistic and realisable' - whether the gains arising from the disposition of a property was liable for profits tax
 

D56/99 (PDF file)

D56/99 (Word file)

extension of time - notice of appeal filed out of time - when time began to run - ss 58 and 66 of the Inland Revenue Ordinance
 

D57/99 (PDF file)

D57/99 (Word file)

real property - whether the gains arising from the disposition of a property was liable for profits tax
 

D62/99 (PDF file)

D62/99 (Word file)

whether commission or consultancy fee was deductible expenses - s 61 of the Inland Revenue Ordinance, Chapter 112

D77/99 (PDF file)

D77/99 (Word file)

whether payment in lieu of notice constituting income
 

D37/99 (PDF file)

D37/99 (Word file)

a sum assessed as a cash allowance - whether it was a refund of rent - appeal lodged outside the prescribed period - s 66 of the Inland Revenue Ordinance
 

D38/99 (PDF file)

D38/99 (Word file)

the material time for determining the gain arising from the exercise of a share option - assessment of gain at the material time so determined - s 10B of the Interpretation and General Clauses Ordinance (Chapter 1) - Inland Revenue Ordinance ss 9(1)(d) and 9(4)(a)
 

D43/99 (PDF file)

D43/99 (Word file)

statutory allowance - s 27 and s 30 of the Inland Revenue Ordinance - Dependent Parent Allowance - maintains a parent - meaning of parent - meaning of adopted - s 25 of the Adoption Ordinance
 

D45/99 (PDF file)

D45/99 (Word file)

long service pay - whether long service pay sourced from the employment - concessionary scheme in Employment Ordinance
 

D50/99 (PDF file)

D50/99 (Word file)

deductions claimed for necessary expenses and depreciation allowance - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance
 

D51/99 (PDF file)

D51/99 (Word file)

taxpayer ordered by Court to make maintenance payments in favour of ex-wife and child - whether allowable deductions to assessable income - s 12(1) of the Inland Revenue Ordinance
 

D61/99 (PDF file)

D61/99 (Word file)

employment - place of service - source of income - 60 days limit - whether liable to salaries tax - s 8 of the Inland Revenue Ordinance

D74/99 (PDF file)

D74/99 (Word file)