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Decision
No
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CASE STATED -
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questions of law or
fact - whether transcript of evidence can be attached to case -
whether 'thinly disguised' questions of fact - s 69(1) of the
Inland Revenue Ordinance
|
D65/88(A)
(PDF file) |
|
PENALTY ASSESSMENT -
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persistent failure to
file returns on time - criteria to be applied - penalty
substantially increased - s
82A
of the Inland Revenue Ordinance
|
D41/89
(PDF file) |
powers and duties of
Board of Review - necessity for consistency - ss
82A
and 82B of the Inland Revenue Ordinance
|
D42/89
(PDF file) |
assets betterment
statement - six years understatement of profits - quantum of
penalty assessments - s
82A
of the Inland Revenue Ordinance
|
D43/89
(PDF file) |
husband and wife -
wife inadvertently omitted her entire income in one year of
assessment only - quantum of penalty - s
82A
of the Inland Revenue Ordinance
|
D44/89
(PDF file) |
delay in filing tax
return - incompetent staff and lack of education and knowledge of
tax - s
82A
of the Inland Revenue Ordinance
|
D46/89
(PDF file) |
whether sufficient for
taxpayer to notify Commissioner of liability to tax - meaning of
tax undercharged - s
82A
of Inland Revenue Ordinance
|
D47/89
(PDF file) |
reasonable excuse -
penalties excessive - s
82A
of the Inland Revenue Ordinance
|
D48/89
(PDF file) |
quantum - long delay
by Inland Revenue Department in conduct of enquiries - s
82A
of the Inland Revenue Ordinance
|
D51/89
(PDF file) |
PROFITS TAX -
|
|
disposal of shares in
a company - whether an adventure in the nature of trade or
disposal of a capital asset
|
D36/89
(PDF file) |
acquisition of
property - joint redevelopment - units in redeveloped building
assigned to taxpayer and let for rental - subsequent sale of units
- whether realisation of capital assets
|
D37/89
(PDF file) |
interest income -
whether bad debts can be deducted from assessable profits
|
D38/89
(PDF file) |
source of royalty -
publisher of books - royalty income - whether arising in or
derived from
Hong Kong
- Sinolink case applied
|
D39/89
(PDF file) |
source of profits -
application of Sinolink case - section 14 of the
Inland Revenue Ordinance
|
D40/89
(PDF file) |
adventure in the
nature of trade - government servant purchasing premises he
occupied as tenant in anticipation of home purchase scheme being
implement - subsequent sale of premises at a profit - whether
adventure in the nature of trade
|
D49/89
(PDF file) |
whether share trading
- onus of proof – s 68(4) of the Inland Revenue Ordinance
|
D53/89
(PDF file) |
assets betterment
statement - onus of proof - nature of assets betterment statement
|
D56/89
(PDF file) |
SALARIES TAX -
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termination of
employment - emoluments received after termination and in next
year of assessment relate back to previous year
|
D45/89
(PDF file) |
whether special leave
pay for overseas study should be included - whether travel and
tuition fees are deductible expenses - ss 8 and 12(l)(a) of Inland
Revenue Ordinance
|
D50/89
(PDF file) |
source of income -
principles in Goepfert decision applied -
Hong Kong
contract of employment - s 8(1) of the Inland Revenue Ordinance
|
D54/89
(PDF file) |
back
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