Decision No
 

Profits tax—cessation of manufacturing business—whether surplus on disposal of trading stock assessable—Section 15C of the Inland Revenue Ordinance—whether compensation payment for breach of contract allowable—Section 15D(2)—redevelopment of property—whether property dealing business commenced
 

D19/85 (PDF file)

Additional Tax—Section 82A of the Inland Revenue Ordinance—understatement of assessable profits—reliance on professional service—whether reasonable excuse—whether penalty excessive
 

D24/85 (PDF file)

Profits Tax—Section 14 of the Inland Revenue Ordinance—profits on the resale of goods overseas—whether derived from Hong Kong
 

D27/85 (PDF file)

Profits Tax—additional assessment—appellant dispensed with the filing of Annual Profits Tax Returns—Assets Betterment Statement—onus of proving assessment wrong
  

D28/85 (PDF file)

Profits tax—Section 14 of the Inland Revenue Ordinance—commitment to purchase property under construction—whether profit on resale a capital gain
 

D32/85 (PDF file)

Profits tax—additional assessment—additional Profits Tax derived from the sale of stamps
  

D34/85 (PDF file)

Additional Tax—Section 82A of the Inland Revenue Ordinance—omission of part of the taxable emoluments—genuine mistake—whether reasonable excuse
 

D13/85 (PDF file)

Salaries Tax—Section 8(1) and ( 1A ) of the Inland Revenue Ordinance—sources of income—employee of Hong Kong Corporation residing in Hong Kong—duties partly performed outside Hong Kong—whether income arose in or derived from Hong Kong
 

D14/85 (PDF file)

Salaries tax—income chargeable under Section 8( 1A )(a) of the Inland Revenue Ordinance, Cap. 112—Hong Kong Salaries Tax reimbursed by employer—whether subject to apportionment
 

D31/85 (PDF file)

Salaries Tax—bonus based on percentage of net profits—payment made in the following year—date of accrual—Section 11D of the Inland Revenue Ordinance
 

D35/85 (PDF file)

Salaries Tax—employee of a Hong Kong subsidiary—also employee of the overseas parent company—whether income wholly arising in Hong Kong
 

D43/85 (PDF file)