Decision No
 

PENALTY TAX -
 

whether penalties excessive - s 82A of the Inland Revenue Ordinance
 

D45/90 (PDF file)

quantum of penalties - company director - carry forward losses - s 82A of the Inland Revenue Ordinance
 

D47/90 (PDF file)

whether compensation paid by the Government for resumption of land is capital or income - whether interest on resumption payment is taxable
 

D48/90 (PDF file)

whether certain expenditure was wholly and exclusively incurred in the production of chargeable profits
 

D49/90 (PDF file)

whether different ground of appeal can be introduced
 

D53/90 (PDF file)

whether property acquired as trading or capital asset -whether intention to convert from trading asset to capital asset -Sharkey v Wernher
 

D55/90 (PDF file)

land exchange entitlements - pooling of entitlements with others to tender for land for development - whether share of profit on sale of finished units was capital
  

D57/90 (PDF file)

deduction of expenses - whether expenses were incurred in the performance of the duties, and were wholly, exclusively and necessarily so incurred - three tests to be applied
 

D36/90 (PDF file)

dependent parent allowance - s 42B(l)(d) and s 42B(2)(a) of the Inland Revenue Ordinance
 

D38/90 (PDF file)

claim to apportion income on 'days in - days out' basis - s 8 of the Inland Revenue Ordinance
 

D40/90 (PDF file)

personal assessment - whether losses incurred in buying and selling Hang Seng Index futures can be deducted against salaries tax liability
 

D42/90 (PDF file)

whether taxpayer an employee or carrying on business
 

D54/90 (PDF file)