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• Create Date 4 五月, 2014
• Last Updated 11 三月, 2021

Review of Recent Board of Review (Inland Revenue) Decisions

Volume 28 of the Board of Review Decisions has recently been published, with 10 cases being reported: five salaries tax cases, two profits tax cases, two property tax cases, and one case concerning a request for the Board to state a case. This review includes cases concerning the assessment of an education subsidy, a claim for a rental payment deduction, the assessment of rent paid in advance, the disallowance of depreciation allowance, and the effect of the 20 per cent statutory deduction in a property tax assessment.