Decision No
 

CASE STATED -
 

procedure - form and content of case stated - s 69 of the Inland Revenue Ordinance
 

D42/91(A) (PDF file)

D42/91(A) (Word file)

EXTENSION OF TIME -
 

extension of time within which grounds of appeal may be filed - whether extension can be granted - reasonable cause - s 66 of the Inland Revenue Ordinance
 

D18/92 (PDF file)

D18/92 (Word file)

private company - purchase of property and subsequent resale - whether surplus or profit assessable to tax
 

D14/92 (PDF file)

D14/92 (Word file)

purchase and sale of property - whether surplus or profit subject to tax
 

D15/92 (PDF file)

D15/92 (Word file)

assignment of rent from one company to another for dominant purpose of gaining tax benefits - whether s 61A of the Inland Revenue Ordinance applies
 

D20/92 (PDF file)

D20/92 (Word file)

whether taxpayer was carrying on business in Hong Kong and whether profits arose in or were derived from Hong Kong - whether taxpayer was a financial institution and whether interest received arose through or from the carrying on by the taxpayer of its business in Hong Kong - ss 14 and 15 of the Inland Revenue Ordinance
 

D21/92 (PDF file)

D21/92 (Word file)

lorry driver of cross-border vehicle - whether income subject to Hong Kong salaries tax
 

D10/92 (PDF file)

D10/92 (Word file)

ex-gratia payment on termination of employment - whether subject to salaries tax
 

D12/92 (PDF file)

D12/92 (Word file)

whether subscription to professional journal can be deducted from assessable income
 

D16/92 (PDF file)

D16/92 (Word file)

hotel accommodation - whether liable to be assessed to salaries tax
 

D19/92 (PDF file)

D19/92 (Word file)

lump sum paid to taxpayer at commencement of employment - whether subject to salaries tax
 

D19/92 (PDF file)

D19/92 (Word file)