Advanced Tax Laws and Court Cases Sharing

  1. Is Stamp Duty Payable On The Distribution Of Property Under An Estate Over And Above The Rights Of The Beneficiaries?
  2. Are Same-Sex Marriage Partners Entitled To Civil Service Spousal Benefits And To Opt For Joint Assessment When Filing Tax Returns For Salaries Tax Purposes?
  3. The Inland Revenue Department (IRD) Issues Two Sets Of Assessments To Taxpayers For The Same Amount Of Income Under Different Tax Provisions But On A Mutually Exclusive Alternative Basis. Can Taxpayers Purchase And Legally Use TRCs As Security For Both Assessments?
  4. How To Reduce Employee Turnover, 6 Things Company Management Can Do?
  5. Can Capital Expenditure Incurred Outside Hong Kong Be Deductible For Profits Tax Purposes?
  6. Whether income arising from the sale of land is chargeable to profits tax?
  7. Will the forfeited share bonuses and dividends on shares received as a result of foreign employment be subject to salaries tax?
  8. Do taxpayers have an automatic right of appeal in respect of tax appeals lodged in relation to profits tax disputes?
  9. Is a taxpayer liable to profits tax on a lump sum payment received on termination of a contract?
  10. Can a taxpayer object to the original assessment for the year of assessment concerned after the IRD has proposed an increase in tax without validly objecting to the original assessment for the year of assessment within the time limit?
  11. Does the contractual provision provide that payments made to the employee on termination of employment should be subject to salaries tax?
  12. Will A Taxpayer Who Earns Income From Business Conducted Through Overseas Affiliates, But Manages And Supervises The Business Of The Overseas Affiliates In Hong Kong, Incur A Profits Tax Liability On The Income?
  13. Are The Benefits Provided To Departing Employees Under The Separation Agreement Subject To Salaries Tax? And To What Extent?
  14. Can I Get A Refund For The Excess TRCs And The Accrued Interest Generated?
  15. Are The Bonus And Share Option Gains Arising From The Termination Of Employment Agreement Subject To Salaries Tax?
  16. If A Taxpayer Employed In Hong Kong Performs Services Within And Outside Hong Kong During The Relevant Period, How Should His Income Be Allocated As Taxable Income For Salaries Tax Purposes In The Absence Of Any Contractual Allocation Of Services Within And Outside Hong Kong?
  17. Is Employer’s Compensation For Loss Of Rest Days And Statutory Holidays Taxable Income For Payroll Tax Purposes?
  18. Are Profits From Overseas Transactions Booked By A Hong Kong Company Subject To Hong Kong Profits Tax?
  19. How Do I Determine If An Expense Is Capital In Nature?
  20. Is A One-Time Spectrum Utilization Fee Paid In Advance By A Taxpayer A Deductible Expense For Taxable Profits?
  21. Is A Company Officer Liable For Additional Tax Under Section 82A(1)(A) Of The IRO For Signing An Incorrect Corporate Tax Return?