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Decision
No
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PROFITS TAX -
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Whether claim for deduction
of interest allowable under Section 16(1) (a) of the Inland Revenue
Ordinance—whether the loan transaction artificial within the meaning of Section 61 of
the Inland Revenue Ordinance
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D52/86
(PDF file) |
Whether 'borrowed gold' constituting trading stock
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D58/86
(PDF file) |
Section
40(1) of the Inland Revenue Ordinance—whether premises used can
qualify as an "industrial building or structure" so that
the Appellants are entitled to an industrial building allowance
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D3&4/87
(PDF file) |
Whether monies paid out by the Appellant to redeem
a guarantee it had given for a customer to support the latter's
continued trading with the taxpayer deductible under Section 16(1) of the Inland Revenue
Ordinance
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D7/87
(PDF file) |
Section
70A
of the Inland Revenue Ordinance—Late submission of the tax
return and supporting documents
|
D8/87
(PDF file) |
SALARIES TAX -
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Whether reimbursement of the cost of medical and
dental treatment provided to employees constituting a 'perquisite'
under Section 9(1) (a) or 'income' under Section 8(1) of the
Inland Revenue Ordinance
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D2/86
(PDF file) |
Income
arising in or derived from Hong Kong under Section 8(1) and (
1A
) of the Inland Revenue Ordinance—Appellant employed by a
company incorporated in the United States and having an office in
Hong Kong—Appellant required to look after the employer's
business in Hong Kong and the Far East through Hong Kong
Branch—whether the Appellant's salary for the period spent out
of Hong Kong liable to tax
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D45/86
(PDF file) |
Sections
8(1) and 9(1) of the Inland Revenue Ordinance—whether
reimbursement of dental expenses paid by the Hong Kong Government
chargeable to Salaries Tax
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D56/86
(PDF file) |
Assessability
of benefits—Section 9(l)(a) of the Inland Revenue Ordinance—whether utility and
telephone charges paid by employer on behalf of the Appellant
assessable
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D5/87
(PDF file) |
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