Decision No
 

PENALTY TAX -
 

failure to keep proper records and file correct tax returns - onus of proof - s 82A of the Inland Revenue Ordinance
 

D71/91 (PDF file)

D71/91 (Word file)

failure to file profits tax return within specified time limit - reasonable excuse and quantum of penalty - s 82A of the Inland Revenue Ordinance
 

D2/92 (PDF file)

D2/92 (Word file)

quantum of penalty - failure to file profits tax return within time stipulated - s 82A of the Inland Revenue Ordinance
 

D5/92 (PDF file)

D5/92 (Word file)

professional practitioner - appeal lodged out of time - s 82B(1)
 

D9/92 (PDF file)

D9/92 (Word file)

interest income - whether interest accrues over a period of time or at the moment when it is due for payment
 

D73/91 (PDF file)

D73/91 (Word file)

holding company - sale of shares in subsidiaries - whether profit taxable
 

D74/91 (PDF file)

D74/91 (Word file)

assets betterment statement - onus of proof
 

D75/91 (PDF file)

D75/91 (Word file)

company incorporated in Hong Kong not represented at hearing - whether Board has power to hear appeal
 

D77/91 (PDF file)

D77/91 (Word file)

purchase of uncompleted flat sold at a profit - purchasers both experienced in real estate dealing - whether sale of flat a trading transaction
 

D3/92 (PDF file)

D3/92 (Word file)

sale of property - whether property acquired for residential purposes or for trading purposes
 

D4/92 (PDF file)

D4/92 (Word file)

assets betterment statement - onus of proof - whether expenses deductible
 

D6/92 (PDF file)

D6/92 (Word file)

source of income - taxpayer overseas - procedure to be followed - whether source in Hong Kong
 

D8/92 (PDF file)

D8/92 (Word file)