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Decision
No
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PENALTY TAX -
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incorrect profits tax returns - quantum of penalties - s 82A of the Inland Revenue Ordinance
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D27/92
(PDF file) |
PROFITS TAX -
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bad debts - whether company carrying on the business of the lending of money - whether the money lent was in the ordinary course of business - ss 16(1D) and 17(1C) of Inland Revenue Ordinance
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D67/91
(PDF file) |
whether profit or gain on disposal of property was capital and not subject to profits tax
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D23/92
(PDF file) |
whether gain on disposal of property was a capital gain
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D29/92
(PDF file) |
leasing of computer equipment - whether equipment capital assets or stock in trade
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D31/92
(PDF file) |
sale of intellectual property - licence back to original vendor - whether transactions artificial - whether sole or predominant purpose was to obtain a tax benefit - ss 61 and 61A of the Inland Revenue Ordinance
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D44/92
(PDF file) |
SALARIES TAX -
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whether income subject to salaries tax or profits tax - what expenses are deductible against salaries tax
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D22/92
(PDF file) |
whether hotel subsistence allowance subject to salaries tax
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D24/92
(PDF file) |
payments received on termination of employment - whether payments accrued to taxpayer in one year or another
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D28/92
(PDF file) |
quarters provided by employer - taxpayer required to occupy quarters under terms of employment - whether value of quarters should be subject to salaries tax and whether it was excessive
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D30/92
(PDF file) |
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