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Decision
No
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PROFITS TAX -
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Whether claim for deduction
of interest allowable under Section 16(1) (a) of the Inland Revenue
Ordinance─whether the loan transaction artificial within the meaning of Section 61 of
the Inland Revenue Ordinance
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D52/86
(PDF file) |
Whether 'borrowed gold' constituting trading stock
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D58/86
(PDF file) |
Section
40(1) of the Inland Revenue Ordinance─whether premises used can
qualify as an "industrial building or structure" so that
the Appellants are entitled to an industrial building allowance
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D3&4/87
(PDF file) |
Whether monies paid out by the Appellant to redeem
a guarantee it had given for a customer to support the latter's
continued trading with the taxpayer deductible under Section 16(1) of the Inland Revenue
Ordinance
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D7/87
(PDF file) |
Section
70A
of the Inland Revenue Ordinance─Late submission of the tax
return and supporting documents
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D8/87
(PDF file) |
SALARIES TAX -
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Whether reimbursement of the cost of medical and
dental treatment provided to employees constituting a 'perquisite'
under Section 9(1) (a) or 'income' under Section 8(1) of the
Inland Revenue Ordinance
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D2/86
(PDF file) |
Income
arising in or derived from Hong Kong under Section 8(1) and (
1A
) of the Inland Revenue Ordinance─Appellant employed by a
company incorporated in the United States and having an office in
Hong Kong─Appellant required to look after the employer's
business in Hong Kong and the Far East through Hong Kong
Branch─whether the Appellant's salary for the period spent out
of Hong Kong liable to tax
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D45/86
(PDF file) |
Sections
8(1) and 9(1) of the Inland Revenue Ordinance─whether
reimbursement of dental expenses paid by the Hong Kong Government
chargeable to Salaries Tax
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D56/86
(PDF file) |
Assessability
of benefits─Section 9(l)(a) of the Inland Revenue Ordinance─whether utility and
telephone charges paid by employer on behalf of the Appellant
assessable
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D5/87
(PDF file) |
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