Decision No
 

JURISDICTION OF BOARD -
 

Power to correct errors or omissions─Inland Revenue Ordinance, s. 70A
 

 BR 5/71(PDF file)

Transfer of textile export quotas─whether amount paid on transfer an allowable deduction or expenditure of a capital nature─Inland Revenue Ordinance, ss. 16(1) and 17(l)(c)
 

BR 29/69 (PDF file)

Lump sum payments to employees upon termination of tax-payer's business─whether deductible expenses─Inland Revenue Ordinance, ss. 16(1) and 17(1)(6)
 

BR 13/70 (PDF file)

Jurisdiction of Board to hear appeal when grounds of appeal not furnished within time─Inland Revenue Ordinance, s. 66(1)
 

BR 19/71 (PDF file)

Allowance received by police officer during civil disturbances─whether income from office or employment─Inland Revenue Ordinance, s. 8
 

BR 13/69 (PDF file)

"Income arising in or derived from the Colony"─employee of Hong Kong company living and working abroad─whether liable to salaries tax─Inland Revenue Ordinance, s. 8(1)
 

BR 20/69 (PDF file)

Rental value─whether to be computed on the proportion of salary chargeable during periods of residence in Hong Kong or on the whole annual salary─Inland Revenue Ordinance, ss. 8(1), 9(1)(a) and (b) and 9(2)
 

BR 25/69 (PDF file)

Grant by company to employee of shares at par value─market value greater than par value─whether grant of shares a perquisite─whether difference in values to be brought into account as representing the value of perquisite for tax purposes─Inland Revenue Ordinance, s. 9
 

BR 27/69 (PDF file)

Payments under educational trust for benefit of children of taxpayer─ income from employment─perquisite─Inland Revenue Ordinance, ss. 8 and 19(l)(a)
 

BR 6/70 (PDF file)

Taxpayer granted special leave without pay─whether ceasing to hold office or employment of profit─Inland Revenue Ordinance, s. 11(6) and (7)
 

BR 3/71 (PDF file)

Claim for dependent parents allowance─whether step-mother a parent for purposes of allowance─Inland Revenue Ordinance, s. 42B(l)(g)
 

BR 12/71 (PDF file)

Ship's surgeon on ocean going ships owned by non-resident company─employment contract made in Hong Kong but governed by foreign law─whether income from employment ‘arose in or was derived from the Colony’─Inland Revenue Ordinance, s. 8(1)
 

BR 13/71 (PDF file)

Income from an office or employment of profit─commissions received by taxpayer from companies other than his employer─whether commissions derived from taxpayer's employment─onus of proof on Commissioner to show income, chargeable to Salaries Tax─Inland Revenue Ordinance, ss. 8(1) and 9(l)(a)
 

BR 20/71 (PDF file)