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Taxation Without RepresentationThe History of Hong Kong's Troublingly Successful Tax System$
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Michael Littlewood

Print publication date: 2010

Print ISBN-13: 9789622090996

Published to Hong Kong Scholarship Online: September 2011

DOI: 10.5790/hongkong/9789622090996.001.0001

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Supporting the British War Effort: 1939–1945

Supporting the British War Effort: 1939–1945

(p.25) 2 Supporting the British War Effort: 1939–1945
Taxation Without Representation

Michael Littlewood

Hong Kong University Press

This chapter focuses on the War Revenue Ordinance 1940 proposed by the colonial government' to establish a system of income tax for the purpose of funding “gifts” to Britain in support of the war effort. It describes the three schedular taxes established by the Ordinance: property tax, salaries tax, and profits tax. On 27 June 1941 the War Revenue Ordinance 1940 was repealed in its entirety and replaced by the War Revenue Ordinance 1941. The most important change introduced by the new Ordinance was that interest tax was added to the three existing taxes. The new Ordinance redrew the line between taxable Hong Kong profits and non-taxable offshore profits; it modified the tax treatment of married couples; it also introduced a general anti-avoidance rule; it generally tightened the drafting of tax; and effected a range of other minor reforms.

Keywords:   War Revenue Ordinance 1940, income tax, property tax, salaries tax, profits tax, War Revenue Ordinance 1941, interest tax, anti-avoidance rule

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