Decision No
 

DEPRECIATION -
 

Initial and annual allowances, industrial buildings and structures─question of whether certain flats were held as capital assets or as trading or circulating assets─Inland Revenue Ordinance, s. 34(1)─onus on taxpayer to prove the finding of Commissioner wrong on the facts─Inland Revenue Ordinance, s. 68(4)
 

BR 8/68 (PDF file)

Assessment of chargeable profits─Inland Revenue Ordinance, s. 16(1)─initial and annual allowances in respect of capital expenditure─on provision of plant or machinery─Inland Revenue Ordinance, s. 37(1)─ car purchased by company for use of Managing Director─question whether company entitled to full allowance in respect of the car as deduction from its chargeable profits
 

BR 3/72 (PDF file)

Accretion of assets irreconcilable with taxpayer's known income─ additional assessment─Inland Revenue Ordinance, s. 60─Assets Betterment Statement─onus on taxpayer to satisfy Board that increase in assets derived from non-taxable source
 

BR 4/72 (PDF file)

Incorrect return or false information supplied having effect of understating income or profits chargeable to tax─power vested in Commissioner personally to require statement of taxpayer's assets and liabilities─Inland Revenue Ordinance, s. 51A ─onus on Commissioner to satisfy Board of sufficient grounds for exercising this power
 

BR 16/72 (PDF file)

Additional tax in certain cases─Inland Revenue Ordinance, s. 82A ─burden of proof lies upon taxpayer─Inland Revenue Ordinance, s. 68(4)─assessments or amended assessments to be final─Inland Revenue Ordinance, s. 70─appellant's profits estimated on the basis of Assets Betterment Statement─Inland Revenue Ordinance, s. 59(2)(6)
 

BR 17/72 (PDF file)

Domestic premises occupied by taxpayer's representative─question whether taxpayer liable for property tax in respect of these premises─Inland Revenue Ordinance, s. 5(3)(a)
 

BR 13/73 (PDF file)

Income arising in or derived from the Colony from . . . any office or employment of profit─taxpayer employee of Hong Kong company─ his emoluments, deposited in bank in U.S.A. by parent company of Hong Kong company, included in management fee charged to Hong Kong company─taxpayer primarily resident in Hong Kong, but carries out 40 per cent of his duties outside Hong Kong─question whether whole of his emoluments subject to Hong Kong salaries tax─Inland Revenue Ordinance, s. 8(1)
 

BR 15/71 (PDF file)

Income arising in or derived from the Colony from . . . any office or employment of profit─employee of Hong Kong company─taxpayer's emoluments deposited in bank in U.S.A. by parent company of Hong Kong company─taxpayer's claim that while appointed by necessity as resident director of Hong Kong company, his actual responsibility lies in carrying out professional duties outside Hong Kong─Inland Revenue Ordinance, s. 8(1)
 

BR 6/72 (PDF file)

Income derived from services in the Colony─taxpayer employee of Hong Kong company, but salary paid in the U.S.A. by American company─whether liable to Hong Kong salaries tax─Inland Revenue Ordinance, s. 8(1)
 

BR 2/73 (PDF file)

Ascertainment of assessable income─Inland Revenue Ordinance s. 11(2)─assessment of salaries tax on lump sums awarded by company to employee on retirement
 

BR 3/73 (PDF file)

Income arising in or derived from the Colony from . . . any office or employment of profit─taxpayer employee of American company temporarily resident in Hong Kong─his emoluments paid by the American company into his bank account in the U.S.A.─employee not employed by, or responsible to, the Hong Kong subsidiary of the American company─question whether the whole of the income of the employee liable for Hong Kong salaries tax─Inland Revenue Ordinance, s. 8(1)
 

BR 7/73 (PDF file)