Decision No
 

PENALTY TAX -
 

quantum of penalty - whether 113% of the tax undercharged justified by the taxpayer's conduct - s 82A of the Inland Revenue Ordinance
 

D7/93 (PDF file)

D7/93 (Word file)

PROCEDURE -
 

failure by taxpayer to appear before Board of Review, procedure to be followed by Board - s 68 of the Inland Revenue Ordinance
 

D52/92 (PDF file)

D52/92 (Word file)

correction of error - whether land should be valued at the date of possession or at the date of alleged change of intention - s 70A of the Inland Revenue Ordinance
 

D49/92 (PDF file)

D49/92 (Word file)

whether property capital asset or trading stock - onus of proof
 

D50/92 (PDF file)

D50/92 (Word file)

subsidiary of overseas company - whether profits arising in and derived from Hong Kong
 

D59/92 (PDF file)

D59/92 (Word file)

disposal of property - redevelopment and retention of part of property - whether capital gain or assessable profit
 

D61/92 (PDF file)

D61/92 (Word file)

whether motor vehicle licences capital assets - onus of proof - s 68(4) of the Inland Revenue Ordinance
 

D63/92 (PDF file)

D63/92 (Word file)

sale of property - whether profit assessable to tax
 

D8/93 (PDF file)

D8/93 (Word file)

whether taxpayer carrying on business in Hong Kong - s 14 of the Inland Revenue Ordinance
 

D17/93 (PDF file)

D17/93 (Word file)

government servant - provision of quarters - whether value of quarters should be assessed to salaries tax - s 9 of the Inland Revenue Ordinance
 

D54/92 (PDF file)

D54/92 (Word file)

government servant - training scholarship - assessable income - year in which it accrued
 

D57/92 (PDF file)

D57/92 (Word file)

housing allowance - whether refund of rent - s 9(1A) of the Inland Revenue Ordinance
 

D62/92 (PDF file)

D62/92 (Word file)

whether income should be subject to profits tax and not salaries tax - personal assessment - deduction of trading loss against income subject to salaries tax
 

D2/93 (PDF file)

D2/93 (Word file)

deduction of expenses - tuition fees and a subscription and examination fee paid to a professional association - whether deductible for salaries tax purposes
 

D3/93 (PDF file)

D3/93 (Word file)

taxpayer absent from work and provided a replacement to perform his duties - whether payment made by taxpayer to replacement was deductible against assessable income of taxpayer
 

D4/93 (PDF file)

D4/93 (Word file)

whether certain travel and entertainment expenses could be deducted from the assessable income of the taxpayer
 

D5/93 (PDF file)

D5/93 (Word file)