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Decision
No
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PENALTY TAX -
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whether limitation
period of one year applies - sections 54 and
82A
of the Inland Revenue Ordinance
|
D11/91
(PDF file) |
failure to file
correct business profits tax returns –quantum of penalties –
section
82A
of the Inland Revenue Ordinance
|
D14/91
(PDF file) |
reasonable excuse - taxpayer acting on professional advice - section
82A
of the Inland Revenue Ordinance
|
D18/91
(PDF file) |
omission of wife's
salary in tax return - whether taxpayer entitled to delete
reference to wife's income - quantum of penalty -section
82A
of the Inland Revenue Ordinance
|
D25/91
(PDF file) |
failure to keep
accurate business accounts - large estimated assessments - whether
extenuating circumstance - section
82A
of the Inland Revenue Ordinance
|
D34/91
(PDF file) |
PERSONAL ASSESSMENT -
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|
deduction of interest - section 42(1) of the
Inland Revenue Ordinance
|
D21/91
(PDF file) |
PROFITS TAX -
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|
whether profit capital
or income – sale of Letters B land entitlement
|
D13/91
(PDF file) |
resumption of
agricultural land by the Government – whether lands were trading
assets or long term investments
|
D16/91
(PDF file) |
cessation of original
business - interest income - whether owning shares in subsidiary
and placing money on deposit constitute carrying on business - ss
14 and 15(1)(f) of the Inland Revenue Ordinance
|
D20/91
(PDF file) |
commission income - whether income arose in Hong Kong from the carrying
on of business or trade in
Hong Kong
|
D32/91
(PDF file) |
whether company carrying on business or dormant - whether carrying on
business in
Hong Kong
|
D33/91
(PDF file) |
sale of land - whether profit capital gain - onus of proof - s 68(4)
of the Inland Revenue Ordinance
|
D35/91
(PDF file) |
error or omission - practice generally prevailing - section
70A
of the Inland Revenue Ordinance
|
D39/91
(PDF file) |
failure to file return
- estimated assessment - failure to file notice of objection in
time - whether section
70A
of the Inland Revenue Ordinance applies
|
D40/91
(PDF file) |
SALARIES TAX -
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|
computation of value of quarters occupied jointly by two persons –
whether 10% or 4% assumed value shall be halved – s 9 of the
Inland Revenue Ordinance
|
D78/90
(PDF file) |
Government servant - whether fee paid to
professional body can be deducted as an expense - s 12(1)(a) of
the Inland Revenue Ordinance
|
D17/91
(PDF file) |
additional assessment - whether issued within the time stipulated by the
Inland Revenue Ordinance - section 60 of the Inland Revenue
Ordinance - whether Commissioner bound by his determination
|
D27/91
(PDF file) |
marriage gratuity on retirement - whether exempt from tax under s 8(2)(c)
of the Inland Revenue Ordinance
|
D28/91
(PDF file) |
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