Raymond Yeung Tax Consultant former Assessor of Inland Revenue Department 前稅局評稅主任楊輝洪

飛鴻稅務顧問  Qualifications   出版書目  

Tel /WhatsApp /WeChat 94735846  *email: yeungfhr@qq.com  

Service charge $500/hr *Hang Seng Bank Account: 385 599279 883 *Payment thru mobile phone: PayMe / FPS轉數快 Yeung Fai Hung *會面:上水廣場5樓太興餐廰  *報稅分析 *稅務咨詢 *記帳系統 *業務報稅 *稅務課程


Profits Tax - Voluntary receipts

Whether a payment is voluntary or not --- that is whether it is made with or without legal obligations --- does not affect its taxability. 

In the case CIR versus Falkirk Ice Rink Ltd. 51 TC 42, a members club used the facilities of the taxpayer in the course of its business. The club gave the taxpayer a sum to cover the additional cost of the facilities. It was held that the receipt was made to supplement the revenue of a trading company, and although voluntary, was chargeable to tax. 

If a voluntary payment is made after the cessation of a trading activity, it may be non-taxable. In the case Simpson versus John Reynolds & Co. (Insurances) Ltd. 49 TC 693, a company of insurance brokers lost an important client on a change of control of the client company which undertook to pay 5,000 pounds by annual installments of 1,000 pounds in recognition of the long period during which the taxpayer acted for the client. It was held that the payments were gifts and not an additional reward for services rendered and therefore not taxable.


楊輝洪 Raymond Yeung 為你提供:


* 稅務顧問服務 * 飛鴻作品下載 * 寫好英文信件 * 基礎法律知識 * 實用稅務課程 * 英文速成課程 * 見工英語速成 * 中英文寫作服務 * 電腦會計記帳系統



email: yeungfhr@qq.com

Tel /WhatsApp 94735846



My Performance Pledge QEEP

My Curriculum Vitae/resume

Value for Money, for sure!

Why you must own my CDR 

Why my service fee is so low





香港稅務課程 Practical Taxation Course


Private tuition of Hong Kong Taxation of Law and Practice

$900 兩小時,單對單教授,:香港稅務知識加強版香港報稅軟體

報讀者可在一年內免費電話咨詢一次  詳情按此