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Volume 6 Second Supplement

Publication Date: Apr 1992




  Decision No. Download

whether s 70A can apply  

D93/89 Download D93/89 (DOC) EN - English Download D93/89 (PDF) EN - English

executor of personal representative of a deceased - whether liable to penalty tax - s 82A of Inland Revenue Ordinance  

D53/91 Download D53/91 (DOC) EN - English Download D53/91 (PDF) EN - English

failure to file tax return on time - two estimated assessments - whether maximum amount of penalty reduced by estimated assessments - s 82A(1)(ii)  

D105/89 Download D105/89 (DOC) EN - English Download D105/89 (PDF) EN - English

deduction of overdraft interest - s 42(1) of the Inland Revenue Ordinance  

D103/89 Download D103/89 (DOC) EN - English Download D103/89 (PDF) EN - English

calculation of carry forward losses - taxpayers accounts maintained in foreign currency - whether losses to be calculated and carried forward in Hong Kong Dollars   

D54/91 Download D54/91 (DOC) EN - English Download D54/91 (PDF) EN - English

forfeiture of deposit - whether capable of being deducted against assessable profits  

D95/89 Download D95/89 (DOC) EN - English Download D95/89 (PDF) EN - English

property rental company - whether payment of management fee excessive - ss 16(1) and 17(1) of the Inland Revenue Ordinance  

D96/89 Download D96/89 (DOC) EN - English Download D96/89 (PDF) EN - English

sale of property - whether capital assets or trading profits - onus of proof  

D83/89 Download D83/89 (DOC) EN - English Download D83/89 (PDF) EN - English

whether taxpayer is a club within the meaning of s 24(1) of the Inland Revenue Ordinance  

D91/89 Download D91/89 (DOC) EN - English Download D91/89 (PDF) EN - English

apportionment on 'time-in time-out' basis - employer paying salaries tax for employee - whether reimbursement of tax should be apportioned  

D106/89 Download D106/89 (DOC) EN - English Download D106/89 (PDF) EN - English

computation of rental value - whether leave pay and gratuity should be excluded - s 9(2) of the Inland Revenue Ordinance  

D101/89 Download D101/89 (DOC) EN - English Download D101/89 (PDF) EN - English

deduction of expenses - ss 12(1)(a) and 12(1)(b) of the Inland Revenue Ordinance  

D89/89 Download D89/89 (DOC) EN - English Download D89/89 (PDF) EN - English

dependent parent allowance - natural mother of taxpayer with concubine status - step-mother lawful wife of father - whether taxpayer could claim allowances for both - ss 42B(2)(b) and 43A(c) of the Inland Revenue Ordinance  

D107/89 Download D107/89 (DOC) EN - English Download D107/89 (PDF) EN - English