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第2冊第6增訂本

出版日期:1987年12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    

Section 40(1) of the Inland Revenue Ordinance—whether premises used can qualify as an "industrial building or structure" so that the Appellants are entitled to an industrial building allowance   [英文案例]

D3&4/8 下載 D3&4/87 (DOC) - 英文本 下載 D3&4/87 (PDF) - 英文本

Section 70A of the Inland Revenue Ordinance—Late submission of the tax return and supporting documents    [英文案例]

D8/87 下載 D8/87 (DOC) - 英文本 下載 D8/87 (PDF) - 英文本

Whether 'borrowed gold' constituting trading stock   [英文案例]

D58/86 下載 D58/86 (DOC) - 英文本 下載 D58/86 (PDF) - 英文本

Whether claim for deduction of interest allowable under Section 16(1) (a) of the Inland Revenue Ordinance—whether the loan transaction artificial within the meaning of Section 61 of the Inland Revenue Ordinance   [英文案例]

D52/86 下載 D52/86 (DOC) - 英文本 下載 D52/86 (PDF) - 英文本

Whether monies paid out by the Appellant to redeem a guarantee it had given for a customer to support the latter's continued trading with the taxpayer deductible under Section 16(1) of the Inland Revenue Ordinance   [英文案例]

D7/87 下載 D7/87 (DOC) - 英文本 下載 D7/87 (PDF) - 英文本
薪俸稅    

Assessability of benefits—Section 9(l)(a) of the Inland Revenue Ordinance—whether utility and telephone charges paid by employer on behalf of the Appellant assessable   [英文案例]

D5/87 下載 D5/87 (DOC) - 英文本 下載 D5/87 (PDF) - 英文本

Income arising in or derived from Hong Kong under Section 8(1) and ( 1A ) of the Inland Revenue Ordinance—Appellant employed by a company incorporated in the United States and having an office in Hong Kong—Appellant required to look after the employer's business in Hong Kong and the Far East through Hong Kong Branch—whether the Appellant's salary for the period spent out of Hong Kong liable to tax   [英文案例]

D45/86 下載 D45/86 (DOC) - 英文本 下載 D45/86 (PDF) - 英文本

Sections 8(1) and 9(1) of the Inland Revenue Ordinance—whether reimbursement of dental expenses paid by the Hong Kong Government chargeable to Salaries Tax   [英文案例]

D56/86 下載 D56/86 (DOC) - 英文本 下載 D56/86 (PDF) - 英文本

Whether reimbursement of the cost of medical and dental treatment provided to employees constituting a 'perquisite' under Section 9(1) (a) or 'income' under Section 8(1) of the Inland Revenue Ordinance   [英文案例]

D2/86 下載 D2/86 (DOC) - 英文本 下載 D2/86 (PDF) - 英文本
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