Decision No
 

Whether property tax paid in respect of certain vacant properties the Appellant owned ought, by virtue of Section 43(2B)(c) of the Inland Revenue Ordinance, to be set off against the total of taxable income from other sources
 

D66/87 (PDF file)

Section 82A of the Inland Revenue Ordinance─whether additional tax excessive
 

D60/86 (PDF file)

Whether profit arising from the purchase and resale of the flat in which the Appellant was living constituted a trading transaction
 

D14/87 (PDF file)

Sections 14 and 15(l)(f) of the Inland Revenue Ordinance─whether interest earned from certain deposits assessable to profits tax after 1 April 1984 following the 1984 amendment to the Inland Revenue Ordinance
 

D15/87 (PDF file)

Sections 14 and 15(l)(g) of the Inland Revenue Ordinance─whether interest earned from the "clients account" was in respect of the funds of the profession and assessable profit
 

D17/87 (PDF file)

Whether compensation received from the Hong Kong Government was taxable in the year of assessment 1981/82
  

D23/87 (PDF file)

Section 9(1) and (2) of the Inland Revenue Ordinance─whether a Government Servant should be assessed on financial assistance received under Government's home purchase scheme as well as on the value of the departmental quarters provided rent free for operational reasons
 

D33/84 (PDF file)

Section 9(1) of the Inland Revenue Ordinance─whether the school fees paid by an employer in respect of an employee's daughter constituting income assessable to salaries tax under Section 9(1) of the Inland Revenue Ordinance
 

D55/86 (PDF file)

Section 12(1) of the Inland Revenue Ordinance─whether payment in lieu of notice allowable as a deduction from the assessable income
 

D2/87 (PDF file)

Section 9(1) of the Inland Revenue Ordinance─whether a government servant should be assessed on the allowances he received under Government's Home Purchase Scheme
 

D9/87 (PDF file)

Section 8 of the Inland Revenue Ordinance─whether an employee of a foreign company is subject to salaries tax and whether any exemption can be granted for the time spent outside Hong Kong
 

D16/87 (PDF file)

Section 82A of the Inland Revenue Ordinance─whether additional tax assessments were excessive
 

D18/87 (PDF file)

Section 12(l)(a) of the Inland Revenue Ordinance─whether the Appellant was entitled to deduct subscription paid to a professional institute
 

D24/87 (PDF file)

Section 12(1) of the Inland Revenue Ordinance─whether transportation expenses incurred by the Appellant were deductible from his assessable income
 

D25/87 (PDF file)