Decision No
 

PENALTY TAX -
 

late filing of profits tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
 

D42/93 (PDF file)

D42/93 (Word file)

PROCEDURE -
 

request for adjournment after case set for hearing - whether adjournment should be granted
 

D25/93 (PDF file)

D25/93 (Word file)

deduction of interest - whether interest had been incurred and was payable within the meaning of s 16(1) of the Inland Revenue Ordinance and was deductible under s 16(2)(c) of the Inland Revenue Ordinance
 

D30/93 (PDF file)

D30/93 (Word file)

theatrical performer - what expenses can be deducted - s 16(1) of the Inland Revenue Ordinance
 

D32/93 (PDF file)

D32/93 (Word file)

industrial building allowance - whether property trading stock or a long term investment
 

D33/93 (PDF file)

D33/93 (Word file)

sale of properties - whether profits assessable to profits tax
 

D34/93 (PDF file)

D34/93 (Word file)

depreciation allowance - whether roof and advertising sign constitute plant and machinery - s 37 of the Inland Revenue Ordinance
  

D36/93 (PDF file)

D36/93 (Word file)

property trading transaction - transaction carried out with use of trustee - whether trustee liable to profits tax
 

D37/93 (PDF file)

D37/93 (Word file)

disposal of property - whether profit subject to profits tax
 

D44/93 (PDF file)

D44/93 (Word file)

trading or document handling company - whether profit arises in or is derived from Hong Kong
 

D47/93 (PDF file)

D47/93 (Word file)

payment on termination of employment - whether subject to salaries tax - ss 8 and 9 of the Inland Revenue Ordinance
 

D43/93 (PDF file)

D43/93 (Word file)