|
Decision
No
|
PROFITS TAX -
|
|
Development and Sale of Property—whether activity in
nature of trade
|
D
11/80
(PDF file) |
Property
bought and rented out—building declared dangerous—Appellants
decision to redevelop—part of redeveloped property sold
off—question whether taxpayer had embarked on business of
dealing on property or was merely developing as an investment
|
D
12/80
(PDF file) |
Company—unexplained cash credits
to current accounts of individual Directors—additional assessment under s.
82A
of Inland Revenue Ordinance
|
D
2/81
(PDF file) |
Lease of furnished premises—Crown lessee—use as
Public
Dance Hall
—whether business
transaction or adventure in nature of trade
|
D
3/81
(PDF file) |
Objection to
computation—whether assessment where no tax payable— loss carried forward—right
to object only when first assessment made—whether s.
70A
of Inland Revenue Ordinance can be invoked where time for
objection or appeal has passed
|
D
2/82
(PDF file) |
SALARIES TAX -
|
|
Employee of Foreign Corporation— only part of income
attributable to services rendered in Hong Kong—whether total
yearly rent paid by employee to employer is apportioned for tax
purposes on the same basis as salary
|
D
9/80
(PDF file) |
Hospital
employee—quarters provided by employer—whether
s. 9(1)(c) applied in respect of assessing rental value
|
D
13/80
(PDF file) |
Company director—whether Director holding office can
also have contract
of employment—apportionment of earnings—relief under section 8
Inland Revenue Ordinance
|
D
1/81
(PDF file) |
Inland Revenue Ordinance, s. 2(1)—Marriage Reform
Ordinance—Legitimacy Ordinance—marriage by Chinese customary marriage
after 7 October 1971—whether husband can claim wife and child allowances
|
D
5/81
(PDF file) |
Inland Revenue Ordinance, s.
82A
—assessment to additional
tax—Assets Betterment Statement—finality of assessments—s. 70
|
D
10/81
(PDF file) |
Furniture allowance—whether
taxable
|
D
12/81
(PDF file) |
Inland
Revenue Ordinance, s.
82A
—penalty assessment—Tax
affairs handled by qualified person—whether penalty can be avoided
|
D
1/82
(PDF file) |
back
|
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