Decision No
 

Profits Tax—Date of Commencement of business in relation to development of vacant sites and eventual sale of buildings erected thereon
 

D3/86 (PDF file)

Profits Tax—whether loss on scrapping certain carpets and loss on the sale of other carpets “expenses” within the meaning of Section 16(1) of the Inland Revenue Ordinance so as to qualify for deduction from taxable profits
 

D12/86 (PDF file)

Profits Tax—whether exchange gains arising from the translation of Company's assets in foreign currencies into Hong Kong Dollars at year end chargeable to profits tax—whether the gains on disposal of locally quoted shares correctly included in the assessable profits
 

D35/86 (PDF file)

Profits Tax—whether unrealized exchange gains shown as profits in the accounts of a registered deposit-taking company taxable pursuant to Section 14 of the Inland Revenue Ordinance
 

D36/86 (PDF file)

Profits Tax—whether the profits from the sale and purchase of timber arising in or derived from Hong Kong
  

D38/86 (PDF file)

Salaries Tax—child allowance claim under Section 42B(l)(c) of the Inland Revenue Ordinance—the definition of "child" in Section 43A of the Inland Revenue Ordinance
 

D8/86 (PDF file)

Salaries Tax—whether contract gratuity a component of the total income when assessing the value of quarters under Section 9(1) and (2) of the Inland Revenue Ordinance—Person in continuous employment
 

D14/86 (PDF file)

Salaries Tax—Income arising in or derived from Hong Kong under Section 8(1) of the Inland Revenue Ordinance Cap. 112—employee on secondment to Macau but paid by Hong Kong office
 

D17/86 (PDF file)

Salaries Tax—Section 9(2) of the Inland Revenue Ordinance—whether removal expenses paid to the Appellant by his employer, Hong Kong Government, be included in his assessable income and taken into account for the purpose of calculating rental value
 

D25/86 (PDF file)

Salaries Tax—Section 9(l)(c) of the Inland Revenue Ordinance—whether the “rent” paid to the Government for the place of residence the amount of 7.5% of the salary or the amount of 7.5% of the salary plus the fixed service charge of $400 per month
 

D41/86 (PDF file)