|
Decision
No
|
|
ASSETS BETTERMENT STATEMENT -
|
|
onus of proof -
standard of proof required for taxpayer to be successful in
challenging assets betterment statement
|
D20/89
(PDF file) |
|
PENALTY ASSESSMENT -
|
|
quantum of penalty -
whether excessive - s
82A
of Inland Revenue Ordinance
|
D15/89
(PDF file) |
quantum of penalty -
whether excessive - s
82A
of Inland Revenue Ordinance
|
D18/89
(PDF file) |
whether quantum of
penalties excessive - s
82A
of the Inland Revenue Ordinance
|
D26/89
(PDF file) |
whether quantum of
penalties excessive - s
82A
of the Inland Revenue Ordinance
|
D27/89
(PDF file) |
licensed hawker -
failure to notify Commissioner of liability to tax - s
82A
of the Inland Revenue Ordinance
|
D32/89
(PDF file) |
failure to comply with
notice under s
5l
(l) of the Inland Revenue Ordinance - liability to be assessed to
penalty tax and quantum thereof - s
82A
of the Inland Revenue Ordinance
|
D33/89
(PDF file) |
unsophisticated
individual running small business -quantum of penalty for filing
incorrect tax return - s
82A
of the Inland Revenue Ordinance
|
D34/89
(PDF file) |
PROFITS TAX -
|
|
interest income -
whether offshore interest taxable under s 15(1)(g) of Inland
Revenue Ordinance as amended by Inland Revenue (Amendment)
Ordinance (No 36 of 1984)
|
D14/89
(PDF file) |
acquisition of
industrial building - whether profit on sale was taxable as income
or was realisation of capital asset
|
D17/89
(PDF file) |
whether profits on
sale of properties were taxable - weight to be given to evidence
|
D21/89
(PDF file) |
whether profits on
sale if properties constituted property-trading - Business
Registration - onus of proof
|
D35/89
(PDF file) |
SALARIES TAX -
|
|
removal allowance -
whether income arising from any office or employment - ss 8(1) and
9(1) of Inland Revenue Ordinance
|
D13/89
(PDF file) |
application of ss 8(l)
and 8(lA) of the Inland Revenue Ordinance - double taxation -
claim for apportionment of income - CIR v Goepfert
considered
|
D16/89
(PDF file) |
whether employment
inside or outside
Hong Kong
- CIR v Goepfert applied
|
D19/89
(PDF file) |
whether employed in
Hong Kong
or not - source of income - s 8(1B) of the Inland Revenue
Ordinance
|
D29/89
(PDF file) |
assets betterment
statement - onus of proof
|
D30/89
(PDF file) |
commission income -
date when commission accrues for salaries tax purposes - ss 11B
and 11D(b)(11) of the Inland Revenue Ordinance
|
D31/89
(PDF file) |
SOURCE OF PROFITS -
|
|
commission income
arising under agency agreement - profit on buying goods for
principal - meaning and application of operations test to
ascertain source of income
|
D24/89
(PDF file) |
back
|
|
