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([removed]VOLUME 28 INLAND REVENUE BOARD OF REVIEW DECISIONS Case No. D18/13 Profits tax – sale of property – intention at time of acquisition – onus of proof – sections 2, 14 and[removed]of the Inland Revenue Ord
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Document Date: 2014-04-28 02:02:27


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The Subject Flat / REVIEW DECISIONS 18 / The Second Flat / Messrs P T Ng & Co / REVIEW DECISIONS / Simmons / Inland Revenue (2008) 11 HKCFAR / Appellant / WLR 1343 All Best Wishes Limited / /

Currency

USD / HKD / /

Event

M&A / Analyst Recommendation / Debt Financing / /

Facility

Residential Complex / /

IndustryTerm

named bank / electricity consumption / bank / bank loan interest / /

Person

Kenneth Kwok Hing Wai / Wai Yee / Cost Less / Ng Po Tung / Chan Wai Yee / Wong Fung Yi / Diana Cheung / Add / /

Position

Acting Deputy Commissioner / chairman / director / Commissioner / director of the Employer / dealer / forward / /

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