Decision No
 

deduction of legal expenses - whether legal expenses had been incurred in the production of assessable income
 

professional practice - whether management fees paid to company owned by taxpayer can be deducted. ss 16(1) and 17(1)(a) of the Inland Revenue Ordinance
 

whether profits arising on sale of two properties were subject to profits tax - intention of taxpayer at date of acquisition of property
 

garment trading - goods manufactured in the PRC - whether profits arise in or derive from Hong Kong
 

sole distributorship - trading in goods - whether profits arise in or derive from Hong Kong
 

secondment overseas from Hong Kong - whether still employed in Hong Kong or new contract overseas
 

taxpayer employed in Hong Kong but performed services in the PRC. Income attributable to services in the PRC taxed in the PRC - Hardship allowance - whether included in PRC taxable income
 

husband and wife - wife living apart from her husband - s 10 of the Inland Revenue Ordinance
 

claim to deduct commission payments - onus of proof - whether commission payments wholly, exclusively, and necessarily incurred in the production of the assessable income - s 12(1)(a) of the Inland Revenue Ordinance