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Decision
No
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ASSETS BETTERMENT STATEMENT -
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whether s 70A can apply
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D93/89
(PDF file) |
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PENALTY TAX -
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failure to file tax return on time - two estimated assessments - whether maximum amount of penalty reduced by estimated assessments - s 82A(1)(ii)
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D105/89
(PDF file) |
executor of personal representative of a deceased - whether liable to penalty tax - s 82A of Inland Revenue Ordinance
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D53/91
(PDF file) |
PERSONAL ASSESSMENT -
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deduction of overdraft interest - s 42(1) of the Inland Revenue Ordinance
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D103/89
(PDF file) |
PROFITS TAX -
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sale of property - whether capital assets or trading profits - onus of proof
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D83/89
(PDF file) |
whether taxpayer is a club within the meaning of s 24(1) of the Inland Revenue Ordinance
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D91/89
(PDF file) |
forfeiture of deposit - whether capable of being deducted against assessable profits
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D95/89
(PDF file) |
property rental company - whether payment of management fee excessive - ss 16(1) and 17(1) of the Inland Revenue Ordinance
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D96/89
(PDF file) |
calculation of carry forward losses - taxpayers accounts maintained in foreign currency - whether losses to be calculated and carried forward in Hong Kong Dollars
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D54/91
(PDF file) |
SALARIES TAX -
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deduction of expenses - ss 12(1)(a) and 12(1)(b) of the Inland Revenue Ordinance
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D89/89
(PDF file) |
computation of rental value - whether leave pay and gratuity should be excluded - s 9(2) of the Inland Revenue Ordinance
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D101/89
(PDF file) |
apportionment on 'time-in time-out' basis - employer paying salaries tax for employee - whether reimbursement of tax should be apportioned
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D106/89
(PDF file) |
dependent parent allowance - natural mother of taxpayer with concubine status - step-mother lawful wife of father - whether taxpayer could claim allowances for both - ss 42B(2)(b) and 43A(c) of the Inland Revenue Ordinance
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D107/89
(PDF file) |
back
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