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Decision
No
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APPEALS -
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burden of proof -
hearing before Board of Review - Commissioner's failures to
challenge taxpayer's evidence or produce contrary evidence
-whether taxpayer had discharged his burden of proof - whether
Board could draw inferences which were contrary to such evidence -
s 68(4) of the Inland Revenue Ordinance
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D60/87
(PDF file) |
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PENALTY ASSESSMENT -
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whether penalty
excessive - s
82A
of the Inland Revenue Ordinance
|
D56/87
(PDF file) |
whether penalties
excessive - statement of relevant criteria - s
82A
of the Inland Revenue Ordinance
|
D58/87
(PDF file) |
whether penalty
excessive - discussion of unacceptable excuses - s
82A
of the Inland Revenue Ordinance
|
D59/87
(PDF file) |
PERSONAL ASSESSMENT -
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|
personal allowances -
parent living abroad but paying brief visits to Hong Kong -
whether parent a 'permanent resident' of Hong Kong - s 42B(l)(d)(i)
of the Inland Revenue Ordinance
|
D57/87
(PDF file) |
PROFITS TAX -
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betting wins - whether
betting on horse races constituted the carrying on of a trade,
profession or business - s 14 of the Inland Revenue Ordinance
|
D55/87
(PDF file) |
sale of land -
redevelopment of capital assets - whether profits were trading
gains or realization of capital — s 14 of the Inland Revenue
Ordinance
|
D60/87
(PDF file) |
sale of letters of
entitlement to land - whether profits were trading gains or
realization of capital - s 14 of the Inland Revenue Ordinance
|
D61/87
(PDF file) |
accounts of taxpayer -
classification of payment as capital item - whether taxpayer could
subsequently assert payment is for something else
|
D62/87
(PDF file) |
deductions - payment
to extortionist to prevent disruption of business - whether
payment capital or revenue - s 16 of the Inland Revenue Ordinance
|
D62/87
(PDF file) |
back
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