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Decision
No
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PENALTY TAX -
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incorrect business
profits tax returns - assets betterment statement - penalties
increased to double the tax undercharged - s
82A
of the Inland Revenue Ordinance
|
D22/90
(PDF file) |
business profits -
assets betterment statement - quantum of penalties - s
82A
of the Inland Revenue Ordinance
|
D27/90
(PDF file) |
PROFITS TAX -
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bad debts in the form
of deposits with a financial institution - whether deductible from
assessable profits
|
D104/89
(PDF file) |
whether profit or gain
on receipt of compensation for resumption of land a trading profit
or disposal of a capital asset
|
D18/90
(PDF file) |
redevelopment of
property - whether profit subject to profits tax or a capital gain
on disposal of capital asset
|
D19/90
(PDF file) |
whether a loss on a
foreign exchange contract can be deducted from profits of stock
trading
|
D20/90
(PDF file) |
partnership alleged by
Commissioner - insufficient evidence - onus of proof - s 68(4) of
the Inland Revenue Ordinance
|
D25/90
(PDF file) |
arising in or derived
from Hong Kong trading profits - s 14 of the Inland Revenue
Ordinance
|
D26/90
(PDF file) |
failure of taxpayer to
appear in person or through a representative - s 68(2B)(b) of the
Inland Revenue Ordinance
|
D29/90
(PDF file) |
rebate commissions -
whether arising in or derived from
Hong Kong
|
D30/90
(PDF file) |
savings account
interest - whether interest arose in or was derived from
Hong Kong
|
D33/90
(PDF file) |
sale of property -
whether a trade or an adventure in the nature of trade
|
D35/90
(PDF file) |
SALARIES TAX -
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source of income - Goepfert
decision applied - s 8(1) of the Inland Revenue Ordinance
|
D17/90
(PDF file) |
claim to deduct
subscription for professional journal -whether extra-statutory
concession can be extended
|
D23/90
(PDF file) |
whether taxpayer
should be assessed to salaries tax or profits tax - commission
income
|
D32/90
(PDF file) |
back
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