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Volume 6 Third Supplement

Publication Date: Jun 1992




  Decision No. Download

deduction of legal expenses - whether legal expenses had been incurred in the production of assessable income  

D60/91 Download D60/91 (DOC) EN - English Download D60/91 (PDF) EN - English

garment trading - goods manufactured in the PRC - whether profits arise in or derive from Hong Kong  

D64/91 Download D64/91 (DOC) EN - English Download D64/91 (PDF) EN - English

professional practice - whether management fees paid to company owned by taxpayer can be deducted. ss 16(1) and 17(1)(a) of the Inland Revenue Ordinance  

D61/91 Download D61/91 (DOC) EN - English Download D61/91 (PDF) EN - English

sole distributorship - trading in goods - whether profits arise in or derive from Hong Kong  

D65/91 Download D65/91 (DOC) EN - English Download D65/91 (PDF) EN - English

whether profits arising on sale of two properties were subject to profits tax - intention of taxpayer at date of acquisition of property  

D62/91 Download D62/91 (DOC) EN - English Download D62/91 (PDF) EN - English

claim to deduct commission payments - onus of proof - whether commission payments wholly, exclusively, and necessarily incurred in the production of the assessable income - s 12(1)(a) of the Inland Revenue Ordinance  

D59/91 Download D59/91 (DOC) EN - English Download D59/91 (PDF) EN - English

husband and wife - wife living apart from her husband - s 10 of the Inland Revenue Ordinance  

D58/91 Download D58/91 (DOC) EN - English Download D58/91 (PDF) EN - English

secondment overseas from Hong Kong - whether still employed in Hong Kong or new contract overseas  

D55/91 Download D55/91 (DOC) EN - English Download D55/91 (PDF) EN - English

taxpayer employed in Hong Kong but performed services in the PRC. Income attributable to services in the PRC taxed in the PRC - Hardship allowance - whether included in PRC taxable income  

D56/91 Download D56/91 (DOC) EN - English Download D56/91 (PDF) EN - English