Decision No
 

Profits tax─cessation of manufacturing business─whether surplus on disposal of trading stock assessable─Section 15C of the Inland Revenue Ordinance─whether compensation payment for breach of contract allowable─Section 15D(2)─redevelopment of property─whether property dealing business commenced
 

D19/85 (PDF file)

Additional Tax─Section 82A of the Inland Revenue Ordinance─understatement of assessable profits─reliance on professional service─whether reasonable excuse─whether penalty excessive
 

D24/85 (PDF file)

Profits Tax─Section 14 of the Inland Revenue Ordinance─profits on the resale of goods overseas─whether derived from Hong Kong
 

D27/85 (PDF file)

Profits Tax─additional assessment─appellant dispensed with the filing of Annual Profits Tax Returns─Assets Betterment Statement─onus of proving assessment wrong
  

D28/85 (PDF file)

Profits tax─Section 14 of the Inland Revenue Ordinance─commitment to purchase property under construction─whether profit on resale a capital gain
 

D32/85 (PDF file)

Profits tax─additional assessment─additional Profits Tax derived from the sale of stamps
  

D34/85 (PDF file)

Additional Tax─Section 82A of the Inland Revenue Ordinance─omission of part of the taxable emoluments─genuine mistake─whether reasonable excuse
 

D13/85 (PDF file)

Salaries Tax─Section 8(1) and ( 1A ) of the Inland Revenue Ordinance─sources of income─employee of Hong Kong Corporation residing in Hong Kong─duties partly performed outside Hong Kong─whether income arose in or derived from Hong Kong
 

D14/85 (PDF file)

Salaries tax─income chargeable under Section 8( 1A )(a) of the Inland Revenue Ordinance, Cap. 112─Hong Kong Salaries Tax reimbursed by employer─whether subject to apportionment
 

D31/85 (PDF file)

Salaries Tax─bonus based on percentage of net profits─payment made in the following year─date of accrual─Section 11D of the Inland Revenue Ordinance
 

D35/85 (PDF file)

Salaries Tax─employee of a Hong Kong subsidiary─also employee of the overseas parent company─whether income wholly arising in Hong Kong
 

D43/85 (PDF file)