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Board of Review Decisions
VOLUME 10
SECOND SUPPLEMENT
[Note : The latest position of unsettled appeals is
shown in either (a) Table of Appeals to Court of First Instance or (b)
Table of Appeals to Court of Appeal/Court of Final Appeal. When the
final outcome of an appeal is known, the position is set out in either
table and will disappear in the next issue of Board of Review
Decisions.]
To view "Table of
Appeals to Court of First Instance/Court of Appeal/Court of Final
Appeal" (Position as at 29.2.1996), please
click here.
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DIGEST OF CASES REPORTED
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Decision
No
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PENALTY TAX -
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failure to inform Commissioner of chargeability to tax - quantum of penalty - s 82A of Inland Revenue Ordinance
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D24/95
(PDF file) |
PROFITS TAX -
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sale of residential flat - whether profit was capital gain not assessable to profits tax
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D30/95
(PDF file) |
sale of residential flat - whether capital gain or assessable profit
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D31/95
(PDF file) |
sale of residential flat - whether profit capital gain not assessable to profits tax
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D34/95
(PDF file) |
purchase and sale of residential property - whether profit assessable to profits tax
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D35/95
(PDF file) |
SALARIES TAX -
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termination of employment - lump sum payment - when lump sum payment accrues to taxpayer - ss 11C and 11D of the Inland Revenue Ordinance
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D28/95
(PDF file) |
termination of employment - lump sum payment - whether lump sum payment liable to be assessed to salaries tax
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D32/95
(PDF file) |
whether income taxable in Hong Kong and whether rental value of accommodation liable to be assessed
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D36/95
(PDF file) |
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