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Volume 1 Tenth Supplement

Publication Date: May 1983




  Decision No. Download

Company—unexplained cash credits to current accounts of individual Directors—additional assessment under s. 82A of Inland Revenue Ordinance  

D2/81 Download D2/81 (DOC) EN - English Download D2/81 (PDF) EN - English

Development and Sale of Property—whether activity in nature of trade  

D11/80 Download D11/80 (DOC) EN - English Download D11/80 (PDF) EN - English

Lease of furnished premises—Crown lessee—use as Public Dance Hall —whether business transaction or adventure in nature of trade  

D3/81 Download D3/81 (DOC) EN - English Download D3/81 (PDF) EN - English

Objection to computation—whether assessment where no tax payable— loss carried forward—right to object only when first assessment made—whether s. 70A of Inland Revenue Ordinance can be invoked where time for objection or appeal has passed

D2/82 Download D2/82 (DOC) EN - English Download D2/82 (PDF) EN - English

Property bought and rented out—building declared dangerous—Appellants decision to redevelop—part of redeveloped property sold off—question whether taxpayer had embarked on business of dealing on property or was merely developing as an investment  

D12/80 Download D12/80 (DOC) EN - English Download D12/80 (PDF) EN - English

Company director—whether Director holding office can also have contract of employment—apportionment of earnings—relief under section 8 Inland Revenue Ordinance  

D1/81 Download D1/81 (DOC) EN - English Download D1/81 (PDF) EN - English

Employee of Foreign Corporation— only part of income attributable to services rendered in Hong Kong—whether total yearly rent paid by employee to employer is apportioned for tax purposes on the same basis as salary  

D9/80 Download D9/80 (DOC) EN - English Download D9/80 (PDF) EN - English

Furniture allowance—whether taxable  

D12/81 Download D12/81 (DOC) EN - English Download D12/81 (PDF) EN - English

Hospital employee—quarters provided by employer—whether s. 9(1)(c) applied in respect of assessing rental value  

D13/80 Download D13/80 (DOC) EN - English Download D13/80 (PDF) EN - English

Inland Revenue Ordinance, s. 2(1)—Marriage Reform Ordinance—Legitimacy Ordin­ance—marriage by Chinese customary marriage after 7 October 1971—whether husband can claim wife and child allowances  

D5/81 Download D5/81 (DOC) EN - English Download D5/81 (PDF) EN - English

Inland Revenue Ordinance, s. 82A —assessment to additional tax—Assets Betterment Statement—finality of assessments—s. 70  

D10/81 Download D10/81 (DOC) EN - English Download D10/81 (PDF) EN - English

Inland Revenue Ordinance, s. 82A —penalty assessment—Tax affairs handled by qualified person—whether penalty can be avoided  

D1/82 Download D1/82 (DOC) EN - English Download D1/82 (PDF) EN - English