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Volume 2 Sixth Supplement

Publication Date: Dec 1987




  Decision No. Download

Section 70A of the Inland Revenue Ordinance—Late submission of the tax return and supporting documents   

D8/87 Download D8/87 (DOC) EN - English Download D8/87 (PDF) EN - English

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  

D3&4/8 Download D3&4/8 (DOC) EN - English Download D3&4/8 (PDF) EN - English

Whether 'borrowed gold' constituting trading stock  

D58/86 Download D58/86 (DOC) EN - English Download D58/86 (PDF) EN - English

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  

D52/86 Download D52/86 (DOC) EN - English Download D52/86 (PDF) EN - English

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  

D7/87 Download D7/87 (DOC) EN - English Download D7/87 (PDF) EN - English

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  

D5/87 Download D5/87 (DOC) EN - English Download D5/87 (PDF) EN - English

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  

D45/86 Download D45/86 (DOC) EN - English Download D45/86 (PDF) EN - English

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  

D56/86 Download D56/86 (DOC) EN - English Download D56/86 (PDF) EN - English

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  

D2/86 Download D2/86 (DOC) EN - English Download D2/86 (PDF) EN - English