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Board of Review Decisions
VOLUME 2
FIRST SUPPLEMENT
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DIGEST OF CASES REPORTED
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Decision
No
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PROFITS TAX -
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Sale of denim and the
sale of shipment quotas outside Hong Kong─s. 14 of the Inland Revenue Ordinance─source of
profits─whether arising in or derived from Hong Kong
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D15/82
(PDF file) |
PROPERTY TAX -
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Flat partly let─owner occupied flat part let─assessable
value─whether owner occupied portion exempt
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D18/82
(PDF file) |
SALARIES TAX -
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Income arising in or
derived from Hong Kong─s. 8(1) of the Inland Revenue Ordinance─employee of foreign corporation
recruited and residing in Hong Kong by regional office located in
Hong Kong─whether income arose in or derived from Hong Kong
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D20/82
(PDF file) |
Additional tax in certain cases─s.
82A
of the Inland Revenue Ordinance─penalty assessment─failure to inform Commissioner pursuant to s. 51(2)─tax not
charged─reasonable excuse─whether additional tax excessive
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D1/83
(PDF file) |
Additional tax in certain cases─s.
82A
of the Inland Revenue Ordinance─penalty assessment─husband understating wife's income─reasonable
excuse
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D2/83
(PDF file) |
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