Decision No
 

PENALTY TAX -
 

late filing of profits tax return - management accounts lodged with Commissioner prior to submission of tax return - quantum of penalty - s 82A of Inland Revenue Ordinance
 

D24/94 (PDF file)

D24/94 (Word file)

property trading - failing to inform the Commissioner of liability to profits tax - quantum of penalty
 

D37/94 (PDF file)

D37/94 (Word file)

late filing of return - estimated assessment - over payment of tax - quantum of penalty - s 82A of Inland Revenue Ordinance
 

D40/94 (PDF file)

D40/94 (Word file)

incorrect tax return - salaries tax - s 82A of the Inland Revenue Ordinance
 

D46/94 (PDF file)

D46/94 (Word file)

incorrect salaries tax return - quantum of penalty
 

D50/94 (PDF file)

D50/94 (Word file)

late filing of tax return - purchase of tax reserve certificate - quantum of penalty
 

D56/94 (PDF file)

D56/94 (Word file)

sale of Letters B land entitlements - whether Letters B are trading stock or capital assets
  

D23/94 (PDF file)

D23/94 (Word file)

disposal of properties - whether properties capital assets or trading stock
 

D36/94 (PDF file)

D36/94 (Word file)

purchase and sale of shares in property owning company - whether capital gain or taxable profit
 

D52/94 (PDF file)

D52/94 (Word file)

lump sum payment on retirement and re-employment - whether lump sum payment assessable to salaries tax
 

D38/94 (PDF file)

D38/94 (Word file)

value of quarters for salaries tax purposes
 

D42/94 (PDF file)

D42/94 (Word file)

source of income - whether continuous employment or new contract
 

D43/94 (PDF file)

D43/94 (Word file)

employment overseas - services rendered in Hong Kong - method of calculating income arising in Hong Kong
 

D49/94 (PDF file)

D49/94 (Word file)