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Volume 2 Fourth Supplement

Publication Date: Aug 1986




  Decision No. Download

Additional Tax—Section 82A of the Inland Revenue Ordinance—understatement of assessable profits—reliance on professional service—whether reasonable excuse—whether penalty excessive  

D24/85 Download D24/85 (DOC) EN - English Download D24/85 (PDF) EN - English

Profits Tax—Section 14 of the Inland Revenue Ordinance—profits on the resale of goods overseas—whether derived from Hong Kong  

D27/85 Download D27/85 (DOC) EN - English Download D27/85 (PDF) EN - English

Profits Tax—additional assessment—appellant dispensed with the filing of Annual Profits Tax Returns—Assets Betterment Statement—onus of proving assessment wrong   

D28/85 Download D28/85 (DOC) EN - English Download D28/85 (PDF) EN - English

Profits tax—Section 14 of the Inland Revenue Ordinance—commitment to purchase property under construction—whether profit on resale a capital gain  

D32/85 Download D32/85 (DOC) EN - English Download D32/85 (PDF) EN - English

Profits tax—additional assessment—additional Profits Tax derived from the sale of stamps   

D34/85 Download D34/85 (DOC) EN - English Download D34/85 (PDF) EN - English

Profits tax—cessation of manufacturing business—whether surplus on disposal of trading stock assessable—Section 15C of the Inland Revenue Ordinance—whether compensation payment for breach of contract allowable—Section 15D(2)—redevelopment of property—whether property dealing business commenced  

D19/85 Download D19/85 (DOC) EN - English Download D19/85 (PDF) EN - English

Additional Tax—Section 82A of the Inland Revenue Ordinance—omission of part of the taxable emoluments—genuine mistake—whether reasonable excuse  

D13/85 Download D13/85 (DOC) EN - English Download D13/85 (PDF) EN - English

Salaries Tax—Section 8(1) and ( 1A ) of the Inland Revenue Ordinance—sources of income—employee of Hong Kong Corporation residing in Hong Kong—duties partly performed outside Hong Kong—whether income arose in or derived from Hong Kong  

D14/85 Download D14/85 (DOC) EN - English Download D14/85 (PDF) EN - English

Salaries Tax—bonus based on percentage of net profits—payment made in the following year—date of accrual—Section 11D of the Inland Revenue Ordinance  

D35/85 Download D35/85 (DOC) EN - English Download D35/85 (PDF) EN - English

Salaries Tax—employee of a Hong Kong subsidiary—also employee of the overseas parent company—whether income wholly arising in Hong Kong  

D43/85 Download D43/85 (DOC) EN - English Download D43/85 (PDF) EN - English

Salaries tax—income chargeable under Section 8( 1A )(a) of the Inland Revenue Ordinance, Cap. 112—Hong Kong Salaries Tax reimbursed by employer—whether subject to apportionment  

D31/85 Download D31/85 (DOC) EN - English Download D31/85 (PDF) EN - English