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Decision
No
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PENALTY TAX -
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late filing of profits tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
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D42/93
(PDF file) |
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PROCEDURE -
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request for adjournment after case set for hearing - whether adjournment should be granted
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D25/93
(PDF file) |
PROFITS TAX -
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deduction of interest - whether interest had been incurred and was payable within the meaning of s 16(1) of the Inland Revenue Ordinance and was deductible under s 16(2)(c) of the Inland Revenue Ordinance
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D30/93
(PDF file) |
theatrical performer - what expenses can be deducted - s 16(1) of the Inland Revenue Ordinance
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D32/93
(PDF file) |
industrial building allowance - whether property trading stock or a long term investment
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D33/93
(PDF file) |
sale of properties - whether profits assessable to profits tax
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D34/93
(PDF file) |
depreciation allowance - whether roof and advertising sign constitute plant and machinery - s 37 of the Inland Revenue Ordinance
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D36/93
(PDF file) |
property trading transaction - transaction carried out with use of trustee - whether trustee liable to profits tax
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D37/93
(PDF file) |
disposal of property - whether profit subject to profits tax
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D44/93
(PDF file) |
trading or document handling company - whether profit arises in or is derived from Hong Kong
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D47/93
(PDF file) |
SALARIES TAX -
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payment on termination of employment - whether subject to salaries tax - ss 8 and 9 of the Inland Revenue Ordinance
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D43/93
(PDF file) |
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