Decision No
 

PENALTY TAX -
 

filing incorrect tax returns - matters to be taken into account when assessing quantum of penalties - s 82A of the Inland Revenue Ordinance
 

neglient omission of income in tax return - salaries tax - s 82A of the Inland Revenue Ordinance
 

business proprietor - incorrect returns - quantum of penalties - s 82A of the Inland Revenue Ordinance
 

previous late filing - previous s 82A penalty - whether 40% of the tax involved is excessive - s 82A of the Inland Revenue Ordinance
 

failure to notify Commissioner of liability to property tax - s 82A of the Inland Revenue Ordinance
 

purchase of property for redevelopment - subsequent sale - whether surplus subject to profits tax
 

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

jewellery manufacturer and trader selling its products overseas - whether taxable in Hong Kong
 

professional practitioner - service company - management fees - ss 16 and 61 of the Inland Revenue Ordinance
 

whether an employee or self-employed - order to be made where tax already paid on same income as profits tax
 

lump sum payment to induce employee to sign employment contract - whether lump sum payment capital or subject to salaries tax