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Article: Case No. D41/13

TitleCase No. D41/13
Authors
Chow, WS
Issue Date2015
PublisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm
Citation
Inland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 1, p. 224-240 How to Cite?
Description(2014/15) Profits tax – sale of properties – intention at time of acquisition – onus of proof on the appellant – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’).
Panel: Chow Wai Shun (chairman), Chyvette Ip and Woo Lee Wah Cecilia.
Persistent Identifierhttp://hdl.handle.net/10722/256106

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2018-07-17T09:05:21Z-
dc.date.available2018-07-17T09:05:21Z-
dc.date.issued2015-
dc.identifier.citationInland Revenue Board of Review Decisions, 2015, v. 29 n. suppl. 1, p. 224-240-
dc.identifier.urihttp://hdl.handle.net/10722/256106-
dc.description(2014/15) Profits tax – sale of properties – intention at time of acquisition – onus of proof on the appellant – sections 2(1), 14(1) and 68(4) of the Inland Revenue Ordinance (‘IRO’).-
dc.descriptionPanel: Chow Wai Shun (chairman), Chyvette Ip and Woo Lee Wah Cecilia.-
dc.languageeng-
dc.publisherBoard of Review (Inland Revenue). The Journal's web site is located at https://www.info.gov.hk/bor/en/published-decisions.htm-
dc.relation.ispartofInland Revenue Board of Review Decisions-
dc.titleCase No. D41/13-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros250054-
dc.identifier.volume29-
dc.identifier.issuesuppl. 1-
dc.identifier.spage224-
dc.identifier.epage240-
dc.publisher.placeHong Kong-

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