|
Decision
No
|
PROFITS TAX -
|
|
Development and Sale of Property─whether activity in
nature of trade
|
D
11/80
(PDF file) |
Property
bought and rented out─building declared dangerous─Appellants
decision to redevelop─part of redeveloped property sold
off─question whether taxpayer had embarked on business of
dealing on property or was merely developing as an investment
|
D
12/80
(PDF file) |
Company─unexplained cash credits
to current accounts of individual Directors─additional assessment under s.
82A
of Inland Revenue Ordinance
|
D
2/81
(PDF file) |
Lease of furnished premises─Crown lessee─use as
Public
Dance Hall
─whether business
transaction or adventure in nature of trade
|
D
3/81
(PDF file) |
Objection to
computation─whether assessment where no tax payable─ loss carried forward─right
to object only when first assessment made─whether s.
70A
of Inland Revenue Ordinance can be invoked where time for
objection or appeal has passed
|
D
2/82
(PDF file) |
SALARIES TAX -
|
|
Employee of Foreign Corporation─ only part of income
attributable to services rendered in Hong Kong─whether total
yearly rent paid by employee to employer is apportioned for tax
purposes on the same basis as salary
|
D
9/80
(PDF file) |
Hospital
employee─quarters provided by employer─whether
s. 9(1)(c) applied in respect of assessing rental value
|
D
13/80
(PDF file) |
Company director─whether Director holding office can
also have contract
of employment─apportionment of earnings─relief under section 8
Inland Revenue Ordinance
|
D
1/81
(PDF file) |
Inland Revenue Ordinance, s. 2(1)─Marriage Reform
Ordinance─Legitimacy Ordinance─marriage by Chinese customary marriage
after 7 October 1971─whether husband can claim wife and child allowances
|
D
5/81
(PDF file) |
Inland Revenue Ordinance, s.
82A
─assessment to additional
tax─Assets Betterment Statement─finality of assessments─s. 70
|
D
10/81
(PDF file) |
Furniture allowance─whether
taxable
|
D
12/81
(PDF file) |
Inland
Revenue Ordinance, s.
82A
─penalty assessment─Tax
affairs handled by qualified person─whether penalty can be avoided
|
D
1/82
(PDF file) |
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