Decision No
 

Business commenced within year of assessment 1972/73─assessable profits to be computed on profits derived during period beginning on date of commencement of business and ending on the last day of the year of assessment─Inland Revenue Ordinance, section 18(3)
 

BR 7/75 (PDF file)

Company in liquidation─whether properties on hand were trading assets and if so whether trading ceased when liquidator was appointed or when  properties were disposed of─Inland Revenue Ordinance, section   15C
 

BR 6/76 (PDF file)

Airline pilot employed by company incorporated in Hong Kong─duties of taxpayer substantially performed outside Hong Kong─whether income from employment “arose in or was derived from the Colony”─Inland Revenue Ordinance, section 8(1) and ( 1A )
 

BR 14/75 (PDF file)

Taxpayer’s wife provided with accommodation in connection with her duties─whether rental value of accommodation should be included in computation of income─whether such rent paid by taxpayer's wife to employer was a deductible expense─Inland Revenue Ordinance, sections 9(1)(c), (2) and 12(1)(a)
 

BR 12/76 (PDF file)

Inland Revenue Ordinance, section 11D(b), proviso (i)─ marriage gratuity paid to Government servant─date of last day of employment
 

BR 17/76 (PDF file)

Inland Revenue Ordinance, sections 8(1) and ( 1A ) (Charge of Salaries tax) and 9 (Definition of income from employment)─ taxpayer’s source of income arising outside Hong Kong from services rendered inside─taxpayer provided with rent-free accommodation─ assessment of rental value for purposes of salaries tax─meaning of “income”
 

BR 20/76 (PDF file)