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Board of Review Decisions
VOLUME 2
FIRST SUPPLEMENT
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DIGEST OF CASES REPORTED
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Decision
No
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PROFITS TAX -
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Sale of denim and the
sale of shipment quotas outside Hong Kong—s. 14 of the Inland Revenue Ordinance—source of
profits—whether arising in or derived from Hong Kong
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D15/82
(PDF file) |
PROPERTY TAX -
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Flat partly let—owner occupied flat part let—assessable
value—whether owner occupied portion exempt
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D18/82
(PDF file) |
SALARIES TAX -
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Income arising in or
derived from Hong Kong—s. 8(1) of the Inland Revenue Ordinance—employee of foreign corporation
recruited and residing in Hong Kong by regional office located in
Hong Kong—whether income arose in or derived from Hong Kong
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D20/82
(PDF file) |
Additional tax in certain cases—s.
82A
of the Inland Revenue Ordinance—penalty assessment—failure to inform Commissioner pursuant to s. 51(2)—tax not
charged—reasonable excuse—whether additional tax excessive
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D1/83
(PDF file) |
Additional tax in certain cases—s.
82A
of the Inland Revenue Ordinance—penalty assessment—husband understating wife's income—reasonable
excuse
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D2/83
(PDF file) |
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