Decision No
 

PENALTY TAX -
 

salaries tax - omission to include part of income in salaries tax return - s 82A of the Inland Revenue Ordinance
 

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

purchase and sale of property - whether profit liable to assessment
 

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

husband and wife - failure to keep proper accounts and file correct tax returns - s 82A of the Inland Revenue Ordinance
 

late filing of return - quantum of penalty - s 82A of the Inland Revenue Ordinance
 

property trading - previous comprise agreement - whether previous agreement binding in future
 

purchase and sale of residential apartment - whether trading or capital investment
 

purchase and sale of property - whether profit liable to assessment
 

publisher of magazine - source of advertising and sales revenue
 

sale of property - whether assessable to profits tax
 

purchase and sale of residential apartment - whether profit assessable to profits tax
 

source of profit - whether arising in or derived from Hong Kong
 

whether taxpayer an employee or self-employed