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Decision
No
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PENALTY TAX -
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quantum of penalty - s
82A
of the Inland Revenue Ordinance
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D74/89
(PDF file) |
personal
representatives of deceased businessman - assets betterment
statement - understatement of profits - whether penalties
excessive - s
82A
of the Inland Revenue Ordinance
|
D78/89
(PDF file) |
failure to return true
profits - quantum of penalties -mitigating circumstances - s
82A
of the Inland Revenue Ordinance
|
D49/91
(PDF file) |
quantum of penalty - obligation to maintain proper accounts - s
82A
of the Inland Revenue Ordinance
|
D52/91
(PDF file) |
PROFITS TAX -
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closure of business - deduction of losses - sale of capital assets - s
17(1)(c) of the Inland Revenue Ordinance
|
D72/89
(PDF file) |
letter B land entitlements - whether gain or sale liable to tax - whether
capital assets or adventure in the nature of trade
|
D82/89
(PDF file) |
property trading - whether assessor can discharge actual profit and
assess notional profit - sale of property by company to director
|
D41/91
(PDF file) |
acquisition of loan portfolio by financial institution -realisation of
loan portfolio at a profit - whether profit subject to profits tax
|
D42/91
(PDF file) |
claim to deduct overseas taxes - shipping company - whether overseas
taxes were outgoings incurred with a view to producing profits and
in the production of profits - ss 16, 17 and 23B of the Inland
Revenue Ordinance
|
D43/91
(PDF file) |
property trading - alleged sale at undervalue - Petrotim Securities
Limited v Ayres - s
6l
of the Inland Revenue Ordinance
|
D47/91
(PDF file) |
sale of properties - whether capital gain or trading profit - joint
venture agreement - whether tax should be assessed on difference
in value of acquisition price and value at date of joint venture
agreement
|
D48/91
(PDF file) |
whether investments in unit trusts were capital or trading - whether
losses capable of deduction from assessable profits
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D50/91
(PDF file) |
sale of properties at a profit - whether director nominee for taxpayer -
intention of taxpayer
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D51/91
(PDF file) |
SALARIES TAX -
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gratuity payable to Government servant - date of payment of gratuity -
whether accrued due in year of assessment - ss 11B and 11D of the
Inland Revenue Ordinance
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D77/89
(PDF file) |
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