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Decision
No
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|
ERROR OR OMISSION -
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|
meaning of
determination - application of s
70A
of the Inland Revenue Ordinance
|
D6/91
(PDF file) |
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PENALTY TAX -
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failure to file
profits tax return in time - quantum of penalty - whether token
penalty should be increased - s
82A
of the Inland Revenue Ordinance
|
D61/90
(PDF file) |
understatement of
profits - norm of 100% of tax undercharged applied in case with no
exceptional features - s
82A
of the Inland Revenue Ordinance
|
D62/90
(PDF file) |
shortage of staff and
difficulty in recruiting staff - reasonable excuse - quantum of
penalty - s
82A
of the Inland Revenue Ordinance
|
D65/90
(PDF file) |
reasonable excuse -
technical breach of obligations under the Inland Revenue Ordinance
- requirement of reasonable excuse less stringent - s
82A
of the Inland Revenue Ordinance
|
D75/90
(PDF file) |
failure to inform
Commissioner of liability to profits tax - quantum of penalties -
failure to notify Commissioner of liability to salaries tax after
filing employer's salaries tax return for himself - s
82A
of the Inland Revenue Ordinance
|
D9/91
(PDF file) |
PERSONAL ASSESSMENT -
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rental income -
deduction of interest on money borrowed - s 42(1) of the Inland
Revenue Ordinance
|
D2/91
(PDF file) |
PROFITS TAX -
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whether transactions
should be disregarded tinder s
6l
of the Inland Revenue Ordinance
|
D68/90
(PDF file) |
sole proprietor of
professional business - whether proprietor's medical expenses can
be deducted as expenses
|
D69/90
(PDF file) |
claimed expenses -
whether income or capital - whether application of taxable profits
|
D70/90
(PDF file) |
change of accounting
date - basis period to be used -principles to be applied - s l8E
of the Inland Revenue Ordinance
|
D71/90
(PDF file) |
grounds of appeal -
late filing of notice of appeal -application to re-open assessment
under s
70A
of the Inland Revenue Ordinance
|
D3/91
(PDF file) |
membership of trade
association - whether membership fee can be deducted
|
D5/91
(PDF file) |
whether interest
earned on share subscription moneys was taxable because it arose
through or from the carrying on of its business - s 15(1)(f) of
the Inland Revenue Ordinance
|
D10/91
(PDF file) |
SALARIES TAX -
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|
deduction of expenses
- membership fee of professional body - s 12(1)(a) of the Inland
Revenue Ordinance
|
D72/90
(PDF file) |
hostess - registration
of business by wife of the taxpayer - whether the wife an employee
or self-employed
|
D74/90
(PDF file) |
deduction of expenses
- night club mamasan - s 12(1)(a) of the Inland Revenue Ordinance
|
D76/90
(PDF file) |
claim by taxpayer that
income business profits and not subject to salaries tax - whether
taxpayer self-employed
|
D77/90
(PDF file) |
share purchase option
- termination of employment -compensation payment by employer -
whether compensation taxable as income arising from employment
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D4/91
(PDF file) |
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