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Board of Review Decisions
VOLUME 2
SECOND 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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Change in mode of operation—whether cessation of
business—whether severance pay a capital expenditure
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D4/83
(PDF file) |
Additional assessment under s. 60(1)—appeal by personal
representative of taxpayer—Assets Betterment Statement—onus of
proving assessment wrong
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D14/83
(PDF file) |
Financial institution—s. 14 of the Inland Revenue Ordinance— whether interest on offshore
syndicated loans derived from
Hong Kong
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D7/84
(PDF file) |
SALARIES TAX -
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Additional tax in certain cases—s.
82A
of the Inland Revenue Ordinance—penalty assessment—incorrect return—reasonable excuse—intention
of taxpayer
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D15/83
(PDF file) |
Allowance for refund of rent—s. 9(lA)(a) of the Inland
Revenue Ordinance—whether allowance refund of rent
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D16/83
(PDF file) |
Dependant parent
allowance—s. 42B(l)(d) of the Inland Revenue
Ordinance— permanent residence
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D20/83
(PDF file) |
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