|
Decision
No
|
|
ASSETS BETTERMENT STATEMENT -
|
|
standard of proof and
evidence required to establish taxpayer's case
|
D7/90
(PDF file) |
|
DEPENDENT PARENT ALLOWANCE -
|
|
meaning and
application of sub-ss 42B(l)(a) and 42B(2)(a) of the Inland
Revenue Ordinance
|
D13/90
(PDF file) |
|
PENALTY TAX -
|
|
husband and wife -
reasonable excuse - s
82A
of the Inland Revenue Ordinance
|
D58/89
(PDF file) |
reasonable excuse -
quantum of penalty - s
82A
of the Inland Revenue Ordinance
|
D69/89
(PDF file) |
failure to file tax
return - estimated assessment - quantum of penalty - s
82A
of the Inland Revenue Ordinance
|
D70/89
(PDF file) |
failure by
professional advisers to file returns in time - quantum of
penalties - s
82A
of the Inland Revenue Ordinance
|
D2/90
(PDF file) |
investigation by
Inland Revenue Department - assets betterment statement final and
conclusive - penalties of 44% of the maximum not excessive
- s
82A
of the Inland Revenue Ordinance
|
D4/90
(PDF file) |
PROFITS TAX -
|
|
interest income -
whether interest arose from carrying on business in
Hong Kong
- s 15(1)(f) of the Inland Revenue Ordinance
|
D57/89
(PDF file) |
source of profits -
trading profits - whether arising in or derived from
Hong Kong
|
D59,
60 & 61/89
(PDF file) |
purchase and sale of a
residential apartment - whether property trading or property
investment
|
D65/89
(PDF file) |
whether taxpayer
acting on behalf of herself or as a nominee
|
D66/89
(PDF file) |
purchase and sale of
flat - whether trading profit - burden of proof
|
D8/90
(PDF file) |
insurance agent -
receipt of sum paid by principal for cancellation of contractual
rights - whether payment capital or income in nature
|
D12/90
(PDF file) |
SALARIES TAX -
|
|
taxpayer employed by
four different companies at different times - source of income -
whether
Hong Kong
or not - s 8 of the Inland Revenue Ordinance
|
D63/89
(PDF file) |
remuneration earned
for services provided in the PRC -whether employed in
Hong Kong
or the PRC
|
D67/89
(PDF file) |
whether an employee or
carrying on business
|
D68/89
(PDF file) |
whether servant
allowance, education expenses, bonus and payment of
US
tax are assessable
|
D1/90
(PDF file) |
education expenses -
whether taxable
|
D6/90
(PDF file) |
share option scheme -
method of calculating gain on realisation of share option - sub-ss
9(1)(d) and 9(4)(a) of the Inland Revenue Ordinance
|
D14/90
(PDF file) |
quantum of salary when
calculating value of quarters for assessment - s 9(2) of the
Inland Revenue Ordinance
|
D16/90
(PDF file) |
back
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