列印

第1冊第7增訂本

出版日期:1979年4月

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已出版的個案摘要

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  案件編號 下載
利得稅    

Private company—land developer and property holder—construc­tion of building for sale—conversion to public company—transfer of unsold units in building to fixed assets—whether cost of the units or their market value was the proper figure to be taken into account for profit tax purposes   [英文案例]

BR21/76 下載 BR21/76 (DOC) - 英文本 下載 BR21/76 (PDF) - 英文本
薪俸稅    

Employee terminating contract of service—payment of one month's salary in lieu of notice—acceptance of employment elsewhere—whether pay­ment an allowable deduction under section 12(l)(o) of the Inland Revenue Ordinance   [英文案例]

BR9/78 下載 BR9/78 (DOC) - 英文本 下載 BR9/78 (PDF) - 英文本

Government employee in receipt of education allowance for children—whether allowance assessable to salaries tax—Inland Revenue Ordinance, sections 8(2)(g) and 9   [英文案例]

BR15/77 下載 BR15/77 (DOC) - 英文本 下載 BR15/77 (PDF) - 英文本

Wife employed by Government on pensionable terms prior to marriage—retiring on marriage and receiving a gratuity—wife re-employed on temporary terms—whether marriage gratuity paid to wife exempt from tax under section 8(2)(c) of the Inland Revenue Ordinance—whether gratuity was compensation for surrender of a benefit derived from holding a permanent and pensionable office   [英文案例]

BR89/77 下載 BR89/77 (DOC) - 英文本 下載 BR89/77 (PDF) - 英文本
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