Decision No
 

PENALTY TAX -
 

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

D63/94 (PDF file)

D63/94 (Word file)

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

D72/94 (PDF file)

D72/94 (Word file)

purchase and sale of property - whether profit liable to assessment
 

D73/94 (PDF file)

D73/94 (Word file)

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

D1/95 (PDF file)

D1/95 (Word file)

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

D7/95 (PDF file)

D7/95 (Word file)

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

D11/95 (PDF file)

D11/95 (Word file)

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

D12/91 (PDF file)

D12/91 (Word file)

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

D70/94 (PDF file)

D70/94 (Word file)

purchase and sale of property - whether profit liable to assessment
 

D73/94 (PDF file)

D73/94 (Word file)

publisher of magazine - source of advertising and sales revenue
 

D77/94 (PDF file)

D77/94 (Word file)

sale of property - whether assessable to profits tax
 

D3/95 (PDF file)

D3/95 (Word file)

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

D8/95 (PDF file)

D8/95 (Word file)

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

D10/95 (PDF file)

D10/95 (Word file)

whether taxpayer an employee or self-employed
 

D78/94 (PDF file)

D78/94 (Word file)