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Decision
No
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PROFITS TAX -
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Whether resulting profits and
losses on the sale of shares subject to Profits Tax
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D31/87
(PDF file) |
Sections 16(1) and 17(1) of the Inland Revenue
Ordinance─whether "severance payments" and "payments in
lieu of notice" be allowable as deductions when business ceased to
operate
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D36/87
(PDF file) |
Whether profits derived from the sale of property
were capital or revenue
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D37/87
(PDF file) |
Whether a property registered in the name of one
of the partners was an asset of the firm, and if so whether the
rents were chargeable to profits tax and expenses deductible in
arriving at the chargeable income
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D38/87
(PDF file) |
Whether the gain realised on
the acquisition and disposal of an asset an adventure
in the nature of trade or a capital gain
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D41/87
(PDF file) |
Whether "loss on
exchange" and "loss on disposal of landed
properties" allowable deductions
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D44/87
(PDF file) |
Whether an exchange loss
realised by the company on repayment of a US dollar loan deductible in
arriving at the assessable profits of the company
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D45/87
(PDF file) |
Whether profits generated
from goods purchased overseas had its source in
Hong Kong
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D50/87
(PDF file) |
Whether profits arising from
the sale of certain shares chargeable to Profits Tax
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D52/87
(PDF file) |
PROPERTY TAX -
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Section
5(lA)(b)(ii) of the Inland Revenue Ordinance─whether actual expenses can be
substituted for the 20% statutory allowance
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D32/87
(PDF file) |
SALARIES TAX -
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Whether the house available for the use of the
Appellant a 'place of residence' provided rent free by his
employer within the meaning of Section 9(1)(A) of the Inland Revenue Ordinance
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D46/87
(PDF file) |
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