Decision No
 

PENALTY TAX -
 

estimated assessment - failure to object to assessment - whether ground for appeal against penalty tax assessment
 

D9/94 (PDF file)

D9/94 (Word file)

failure to file return in time - attempt by taxpayer to comply - quantum of penalty
 

D17/94 (PDF file)

D17/94 (Word file)

late filing tax return - quantum of penalty
 

D31/94 (PDF file)

D31/94 (Word file)

restaurant business - purchase of premises used for restaurant business by saparate company - whether gain on subsequent sale of property subject to profits tax
 

D8/94 (PDF file)

D8/94 (Word file)

onus of proof - claim by taxpayer that it had incurred interest payments
 

D10/94 (PDF file)

D10/94 (Word file)

purchase and sale of property - whether profit subject to profits tax
 

D15/94 (PDF file)

D15/94 (Word file)

appeal not genuine - costs awarded
 

D20/94 (PDF file)

D20/94 (Word file)

taxpayer performing services outside of Hong Kong but visiting Hong Kong - whether part of a day comprises a complete day for tax purposes - s 8(1B) of the Inland Revenue Ordinance
 

D12/94 (PDF file)

D12/94 (Word file)

lump sum payment - whether gratuity - whether payment subject to salaries tax
 

D13/94 (PDF file)

D13/94 (Word file)

whether motor car expenses deductible for salaries tax purposes
 

D18/94 (PDF file)

D18/94 (Word file)

diplomatic privilege - claim to be employed by international organisation
 

D19/94 (PDF file)

D19/94 (Word file)

omission to include amount received - penalty of 5% - appeal frivolous - costs awarded of $1,000
 

D21/94 (PDF file)

D21/94 (Word file)

source of income
 

D25/94 (PDF file)

D25/94 (Word file)

lump sum payment - whether subject to salaries tax
 

D26/94 (PDF file)

D26/94 (Word file)

lump sum payment - whether lump sum severance payment or payment for cancellation of service agreement
 

D27/94 (PDF file)

D27/94 (Word file)

taxpayer suffering from serious illness - whether medical expenses can be deducted
 

D33/94 (PDF file)

D33/94 (Word file)

Performance Gratuity Scheme - date when gratuity accrues due
 

D39/94 (PDF file)

D39/94 (Word file)