Board of Review (Inland Revenue Ordinance)

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Board of Review Decisions

VOLUME 10

FIRST SUPPLEMENT

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DIGEST OF CASES REPORTED

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Decision No
 

PROFITS TAX -
 

purchase and sale of property - whether trading transaction
 

D17/95 (PDF file)
SALARIES TAX -
 

diplomatic exemption - International Organisations and Diplomatic Privileges Ordinance
 

D2/95 (PDF file)

termination of employment - what constitutes income - s 8(1) and 9(1) of the Inland Revenue Ordinance
 

D16/95 (PDF file)

whether payment made to employee was a rent refund or an allowance
 

D19/95 (PDF file)
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