Decision No
 

Private company─land developer and property holder─construc­tion of building for sale─conversion to public company─transfer of unsold units in building to fixed assets─whether cost of the units or their market value was the proper figure to be taken into account for profit tax purposes
 

BR 21/76 (PDF file)

Government employee in receipt of education allowance for children─whether allowance assessable to salaries tax─Inland Revenue Ordinance, sections 8(2)(g) and 9
 

BR 15/77 (PDF file)

Wife employed by Government on pensionable terms prior to marriage─retiring on marriage and receiving a gratuity─wife re-employed on temporary terms─whether marriage gratuity paid to wife exempt from tax under section 8(2)(c) of the Inland Revenue Ordinance─whether gratuity was compensation for surrender of a benefit derived from holding a permanent and pensionable office
 

BR 89/77 (PDF file)

Employee terminating contract of service─payment of one month's salary in lieu of notice─acceptance of employment elsewhere─whether pay­ment an allowable deduction under section 12(l)(o) of the Inland Revenue Ordinance
 

BR 9/78 (PDF file)