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Article: Case No. D33/12

TitleCase No. D33/12
Authors
Chow, WS
Issue Date2013
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, 2013, v. 27 n. suppl. 2, p. 701-715 How to Cite?
DescriptionProfits tax – intention to trade at the time of acquisition – list of factors to decide are not comprehensive and exhaustive – considered in the light of and together with all the circumstances – whether the overall way of conduct was consistent with the claimed intention – objective intention – burden of proof – section 68(4) of the Inland Revenue Ordinance (‘the IRO’). Panel: Chow Wai Shun (chairman), Lau Kun Luen Alex and Elaine Liu Yuk Ling.
Persistent Identifierhttp://hdl.handle.net/10722/267121

 

DC FieldValueLanguage
dc.contributor.authorChow, WS-
dc.date.accessioned2019-01-31T08:48:42Z-
dc.date.available2019-01-31T08:48:42Z-
dc.date.issued2013-
dc.identifier.citationInland Revenue Board of Review Decisions, 2013, v. 27 n. suppl. 2, p. 701-715-
dc.identifier.urihttp://hdl.handle.net/10722/267121-
dc.descriptionProfits tax – intention to trade at the time of acquisition – list of factors to decide are not comprehensive and exhaustive – considered in the light of and together with all the circumstances – whether the overall way of conduct was consistent with the claimed intention – objective intention – burden of proof – section 68(4) of the Inland Revenue Ordinance (‘the IRO’). Panel: Chow Wai Shun (chairman), Lau Kun Luen Alex and Elaine Liu Yuk Ling.-
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. D33/12-
dc.typeArticle-
dc.identifier.emailChow, WS: wschow@hkucc.hku.hk-
dc.identifier.authorityChow, WS=rp01282-
dc.description.naturelink_to_OA_fulltext-
dc.identifier.hkuros216806-
dc.identifier.volume27-
dc.identifier.issuesuppl. 2-
dc.identifier.spage701-
dc.identifier.epage715-
dc.publisher.placeHong Kong-

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