Certificates of deposit in foreign currency, charge to tax

Case Law – Commissioner of Inland Revenue (Hong Kong) v. Hang Seng Bank Ltd. [1990] BTC 482

Controlled foreign companies

Legislation/Regulatory – ICTA88 Sch. 25, para. 5(3)-(5)

Determination within reasonable time

Case Law – Wang v. Inland Revenue Commissioner (Hong Kong). [1994] BTC 8,059

Generally

Commentary – Schwarz on Tax Treaties ¶10-500

Interest payments, deductibility

Case Law – Wharf Properties Ltd v. Commissioner of Inland Revenue (Hong Kong). [1997] BTC 173

Judicial review, assessments to property tax

Case Law – Harley Development Inc and Anor v Commissioner of Inland Revenue (Hong Kong) [1996] BTC 8,026

Nature of share transactions

Case Law – Beautiland Co Ltd v. Commissioner of Inland Revenue (Hong Kong). [1991] BTC 262

Post-1 July 1997

Legislation/Regulatory – IRInt. 151

Profits arising in or derived from, tax avoidance

Case Law – Commissioner of Inland Revenue (Hong Kong) v. Orion Caribbean Ltd (in voluntary liquidation). [1997] BTC 385 ; Commissioner of Inland Revenue (Hong Kong) v. HK-TVB International Ltd [1992] BTC 524

Profits tax

Future retirement benefits provision, deductibility

Case Law – The Commissioner of Inland Revenue (Hong Kong) v. Lo and Lo (a firm). [1984] BTC 281

Sale of property

Case Law – Richfield International Land and Investment Co. Ltd. v. Commissioner of Inland Revenue (Hong Kong). [1989] BTC 506

Stock exchange funded by subscriptions, entrance fees and founders' contributions

Case Law – Kowloon Stock Exchange Limited v. Commissioner of Inland Revenue (Hong Kong). [1984] BTC 369

Promissory note, chose in action

Case Law – Kwok Chi Leung Karl (Executor of Lamson Kwok) v. Commissioner of Estate Duty. [1988] BTC 8,073

Redundancy payments, deductibility

Case Law – Commissioner of Inland Revenue (Hong Kong) v. Cosmotron Manufacturing Co Ltd. [1997] BTC 465

School fees, taxable perquisites

Case Law – Glynn v. Commissioner of Inland Revenue (Hong Kong). [1990] BTC 129

Shares, sale of capital asset or trading transaction

Case Law – Waylee Investment Ltd v. Commissioner of Inland Revenue (Hong Kong). [1990] BTC 543

Transfer of sovereignty, personal reliefs

Commentary – Tax Reporter ¶158-000