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Board of Review Decisions
VOLUME 10
THIRD 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 31.5.1996), 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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late filing of return - quantum of penalty
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D43/95
(PDF file) |
PROFITS TAX -
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business of taxpayer to produce documentation in Hong Kong - whether taxable in Hong Kong
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D28/86
(PDF file) |
purchase and sale of property - whether profit subject to profits tax
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D18/95
(PDF file) |
purchase and sale of property - whether subject to profits tax
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D25/95
(PDF file) |
purchase and sale of property at a profit - whether profit assessable to profits tax
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D27/95
(PDF file) |
compensation for loss of rental income - whether assessable to profits tax
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D33/95
(PDF file) |
profit arising in or derived from Hong Kong
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D37/95
(PDF file) |
purchase and sale of two properties - whether profit assessable to profits tax
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D39/95
(PDF file) |
purchase and sale of property - whether profit assessable to profits tax
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D41/95
(PDF file) |
purchase and sale of flat - whether profit subject to profits tax
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D42/95
(PDF file) |
purchase on sales of property - whether profit assessable to profits tax
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D44/95
(PDF file) |
property trading - whether gain on sale of property subject to profits tax
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D48/95
(PDF file) |
application under s 70A of the Inland Revenue Ordinance
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D49/95
(PDF file) |
SALARIES TAX -
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employee seconded to work overseas - whether income assessable to salaries tax
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D29/95
(PDF file) |
study leave - whether income assessable to salaries tax
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D40/95
(PDF file) |
share option - method of calculating the value of the share option for salaries tax purposes
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D46/95
(PDF file) |
back
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