Decision No
 

PENALTY TAX -
 

incorrect tax returns by professional person - quantum of penalties - penalties increased - s 82A of Inland Revenue Ordinance
 

D53/92 (PDF file)

D53/92 (Word file)

property investment - whether long term investment - whether profit on sale a trading profit
 

D32/92 (PDF file)

D32/92 (Word file)

acquisition of properties - subsequent sale at a profit - whether profit liable to be assessed to profits tax
 

D34/92 (PDF file)

D34/92 (Word file)

intention of taxpayer at time of acquisition of property - whether capital assets
 

D38/92 (PDF file)

D38/92 (Word file)

gain or profit on sale of land
 

D45/92 (PDF file)

D45/92 (Word file)

bonus in lieu of pension and travelling expenses - whether assessable to salaries tax and deductible as expenses
 

D35/92 (PDF file)

D35/92 (Word file)

special bonus paid on commencement of employment - nature of special bonus - inducement to accept offer of employment - 'golden hello' - whether subject to assessment to salaries tax - ss 8(1) and 9(1) of the Inland Revenue Ordinance
 

D36/92 (PDF file)

D36/92 (Word file)

deduction of expenses - whether expenses wholly, exclusively and necessarily incurred and whether expenses had been proved - s 12(1) of the Inland Revenue Ordinance
 

D37/92 (PDF file)

D37/92 (Word file)

whether solicitor can claim cost of clothing as expense
 

D41/92 (PDF file)

D41/92 (Word file)

income of a Roman Catholic Priest paid by a charitable institution - whether taxpayer receiving employment of profit or a non taxable basic living allowance
 

D42/92 (PDF file)

D42/92 (Word file)

whether payment in lieu of leave assessable
 

D43/92 (PDF file)

D43/92 (Word file)

study expenses - whether expenses deductible
 

D46/92 (PDF file)

D46/92 (Word file)